Second Roberts rewrite turns courts and the IRS into legislators

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Chief Justice John Roberts has built a legislative record to rival Sam Rayburn.

King v. Burwell, in which the Court ruled that an exchange not created by a state counts as “an exchange created by a state,” is well understood as the second Roberts Amendment to HR 3590. He first successfully changed the law in 2012 when he ruled that the individual mandate — clearly unconstitutional as a mandate — was really a tax, and thus legal.

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