Electrical Welfare Trust Fund v. United States, No. 17-1937 (4th Cir. 2018)Annotate this Case
The Fourth Circuit affirmed the district court's dismissal based on lack of subject matter jurisdiction of the Fund's action under the Tax Refund Statute, seeking to recover money paid to HHS as part of the Transitional Reinsurance Program of the Patient Protection and Affordable Care Act of 2010. The court held that the statute applies only to taxes and other sums collected by the Internal Revenue Service under the Internal Revenue Code, and thus the Court of Federal Claims has exclusive jurisdiction over the Fund's action.