2 continue purchasing health insurance plans in 2014 (but not thereafter) even if those plans violate the requirements of Obamacare and its r egulations. Like the Obama A dministration’s unilateral disregard of some of our immigration and drug laws, the President justified this proclamation as an exercise of his enforcement discretion. Article II, Section 3 of the Constitution requires the President to “take care that the laws be faithfully executed.” Categorically refusing to enforce laws is the opposite of f ulfilling this constitutional duty. Yet that is precisely what President Obama has done with Obamacare.

2.

The Obama Administration ignored Obamacare’s text to unilaterally delay the employer mandate.

The Obama Administration ignored the text of Obamacare in delaying the employer mandate penalty until 2015. The text of Obamacare states that the employer mandate will take effect in 2014. But the A dministration announced—through an internet post authored by the Assistant Secretary for Tax Policy at the U.S. Treasury, right before July 4, 2013—that it would not enforce the employer mandate in 2014. The Administration said it had authority to delay the employer mandate penalties under Obamacare provisions dealing with reporting requirements . Those provisions require cer tain businesses to report to the federal government whether they are offering employees Obamacare- compliant health insurance, and they provide that these reports must be filed “at such time as the Secretary may prescribe.” 26 U.S.C. §§6055 & 6056. So, under the statute, the Administrati on could delay when businesses must file these reports. But that says nothing about whether Obamacare requires businesses, in 2014, to comply with Obamacare or suffer the employer mandate penalty if they do not. Even if the reports do not have to be filed until y ears later, the law requires the Executive to penalize certain businesses who do not provide Obamacare- compliant health insurance in 2014. And the President is re fusing to enforce the law.

3.

The Obama Administration ignored Obamacare’s text to unilaterally delay the out- of-pocket caps.