An anonymous reader writes: Forbes reports, "The PPACA authorizes the IRS to issue health-insurance tax credits only to taxpayers who purchase coverage “through an Exchange established by the State under section 1311 of the Patient Protection and Affordable Care Act.” The tax-credit eligibility rules repeat this restriction, without deviation, nine times. The undisputed plain meaning of these rules is that when states decline to establish an Exchange and thereby opt for a federal Exchange — as 34 states accounting for two-thirds of the U.S. population have done — the IRS cannot issue tax credits in those states. Treasury, IRS, and HHS officials simply decided that Congress was wrong, and conspired to disregard the clear restrictions Congress placed on this new entitlement program. In effect, they created a new entitlement program that no Congress ever authorized. The IRS is dispensing those unauthorized subsidies today, which means that two-thirds of the tax credits the IRS is issuing are illegal." This is especially troubling in light of the President's actions in modifying implementation.