Ive read this as well from:
That might explain why the IRS is literally rewriting the statute. On May 24, the IRS finalized a regulation that says the laws $800 billion insurance-industry bailout will not be conditional on states creating Exchanges. With the stroke of pen, the IRS (1) stripped states of the power Congress gave them to shield employers from that $2,000 per-worker tax, (2) imposed that illegal tax on employers whom Congress exempted, and (3) issued up to $800 billion of tax credits and direct subsidies to private health insurance companieswithout any congressional authorization whatsoever.
Rule by bureaucracy.
Wow! I had not seen that before! That is huge! Thanks for the information.