Number of Indiana Public Schools Joining the Lawsuit Against IRS Over Employer Mandate More Than Doubles

Twenty-four additional Indiana public schools have joined the original 15 Indiana public school corporations and the State of Indiana in a federal lawsuit against the Internal Revenue Service, the United States Department of the Treasury, the United States Department of Health and Human Services and the United States Department of Labor in connection with the Affordable Care Act. An amended complaint including the additional public schools was filed in federal court on December 9, 2013. The State of Indiana serves as the lead plaintiff in the lawsuit.

The lawsuit, originally filed on October 8, 2013, challenges new IRS regulations implementing the Affordable Care Act. In addition, the lawsuit challenges the authority of the federal government to impose the employer mandate upon the State of Indiana and Indiana public school corporations. The employer mandate, one of the law’s core provisions, declares that applicable large employers are required to offer full-time employees health insurance. If large employers, such as school districts, do not meet that requirement, and workers in turn receive federal subsidies to obtain coverage through the new exchanges, the employers may be subject to significant financial penalties.

“It is unprecedented in the history of the United States that 39 public schools have joined together in a single lawsuit against the IRS. The significant participation of Indiana public schools in this lawsuit underscores the debilitating impact that the employer penalties are having upon public education,” said Jim Hamilton, an attorney at Bose McKinney & Evans LLP representing the public schools.  “All Indiana public school corporations provide comprehensive health insurance coverage to most of their employees. However, the practical reality is that most Indiana public school corporations do not have the financial resources to provide affordable, minimum value coverage to all employees who work in excess of 30 hours of service per week.”

“The State of Indiana and 15 public schools joined together as the original plaintiffs in this lawsuit,” Hamilton continued. “However, after the lawsuit was filed, several other public schools have stepped forward to support this important effort.  It is imperative that our elected officials in Washington understand the impact that this law is having in the heartland.”

The State of Indiana is represented by Indiana Attorney General Gregory F. Zoeller. The public school corporations are represented by Bose McKinney & Evans LLP.


  • Area 30 Career Center Education Interlocal
  • Charles A. Beard Memorial School Corporation
  • Cloverdale Community School Corporation
  • Daleville Community Schools
  • Eastern Howard School Corporation
  • East Porter County School Corporation
  • Eminence Community School Corporation
  • Fayette County School Corporation
  • Greencastle Community School Corporation
  • Monroe Central School Corporation
  • Nettle Creek School Corporation
  • Northeastern Wayne School Corporation
  • North Putnam Community School Corporation
  • Northwestern School Corporation
  • North West Hendricks School Corporation
  • Old National Trail Special Services Cooperative
  • Salem Community Schools
  • Shelby Eastern School Corporation
  • South Gibson School Corporation
  • South Putnam Community School Corporation
  • Taylor Community School Corporation
  • Union School Corporation
  • Western School Corporation
  • Western Wayne Schools


  • Benton Community School Corporation
  • Community School Corporation of Eastern Hancock County
  • John Glenn School Corporation
  • Madison Consolidated Schools
  • Metropolitan School District of Martinsville
  • Monroe-Gregg School District
  • Mooresville Consolidated School Corporation
  • North Lawrence Community Schools
  • Northwestern Consolidated School District of Shelby County
  • Perry Central Community Schools
  • Shelbyville Central Schools
  • South Henry School Corporation
  • Southwest Parke Community School Corporation
  • Southwestern Jefferson County Consolidated School Corporation
  • Vincennes Community School Corporation

About Jennifer Jett

Jennifer is the chief marketing officer at the law firm of Bose McKinney & Evans LLP in Indianapolis, Indiana. She is a graduate of Butler University.
This entry was posted in Patient Protection and Affordable Care Act and tagged , , , , , . Bookmark the permalink.

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