Is it too early to consider this case since the health law's penalties do not start until 2014?  The central provision of the health care law, often called the individual mandate, requires most Americans to obtain health insurance or, starting in 2014, face a penalty.  A 19th-century law, the Anti-Injunction Act, forbids challenges to tax assessments until they are due, barring suits “for the purpose of restraining the assessment or collection of any tax.” The Supreme Court had interpreted the term “tax” very broadly for purposes of the law, and it has suggested that the act is “jurisdictional,” meaning that courts are powerless to hear suits barred by it even if both sides agree to proceed.  If the Supreme Court considers the individual mandate a tax under the Anti-Injunction Act, it may conclude that it cannot hear a challenge until April 15, 2015, when the first penalties become due.  The United States Court of Appeals for the Fourth Circuit and a dissenting judge on the District of Columbia Circuit agreed that the act requires courts to defer consideration of the challenge to the individual mandate.  The federal government initially argued that the act applied to bar the challenges, but it has changed its mind and now asks that the suits be allowed to proceed, agreeing with its opponents on this point. The states challenging the law say the act does not apply to them, as opposed to individuals, in any event. Because all of the parties agree that the Supreme Court may hear the case, the justices appointed a lawyer to argue that the act applies.  Among the questions the Supreme Court is likely to consider in connection with the act are whether a challenge to the mandate is the same thing as a challenge to how it is enforced, whether the penalties imposed by the health care law are taxes and whether the act is an inviolable jurisdictional command to courts.  Congress remains free, now or later, to amend the act to allow challenges to the health care law.  Robert A. Long, friend of the court, appointed to argue that the suit is barred.  Solicitor General Donald B. Verrilli Jr. says the challenges may go forward.  Gregory G. Katsas, representing the National Federal of Independent Business and other private parties, agrees with the government on this point.
Over three days starting March 26, the Supreme Court will hear challenges to President Obamaâs signature achievement, the 2010 health care law.