The suit accuses the Obama administration of unlawfully postponing a requirement that larger employers offer health coverage to their full-time employees or pay penalties. (Larger companies are defined as those with 50 or more employees.)
The suit also challenges what it says is President Obama’s unlawful giveaway of roughly $175 billion to insurance companies under the law. According to the Congressional Budget Office, the administration will pay that amount to the companies over the next 10 years, though the funds have not been appropriated by Congress. The lawsuit argues that it is an unlawful transfer of funds.
The part about the cost sharing subsidies is new, most of the focus so far has been on the decision to delay the employer mandate.
It is worth noting that House Republicans don’t approve of the employer mandate and in the past have voted to delay it. At least half the suit is about something Obama did which Republicans wanted done anyway.