Remove category third-circuit
article thumbnail

Affordable Care Act’s Shared Responsibility Payment is a Tax Entitled to Priority

ABI

1] In In re Szczyporski, the United States Court of Appeals for the Third Circuit held that the shared responsibility payment is a tax entitled to priority under Title 11 of the United States Code (the “Bankruptcy Code”). [2] Ashton Bryan St. shared responsibility payment. [4] shared responsibility payment. [4]