On Thursday, June 25, the US Supreme Court delivered a highly-anticipated decision that could have changed the face of the Affordable Care Act (ACA). Chief Justice Roberts delivered the 6-3 decision on King v Burwell, stating that premium tax credits under Code Sec. 36B aren't just limited to taxpayers residing in states that have health insurance exchanges. The High Court ruled that health insurance subsidies, designed to make health insurance affordable for qualified taxpayers, are also available to taxpayers in states which only offer the Federal Facilitated Exchange. Over 6 million people were at risk of losing their individual subsidies because they reside in one of the 37 states without their own health insurance exchanges and the formulas for calculating the employer shared responsibility penalties could have been rendered useless based on the state in which a company resided.