WorldCat Identities

Drew, Nicholas

Works: 3 works in 4 publications in 1 language and 5 library holdings
Genres: Academic theses 
Roles: Author
Publication Timeline
Most widely held works by Nicholas Drew
Exercise-associated muscle cramping (EAMC) in Ironman triathletes by Nicholas Drew( )

2 editions published in 2006 in English and held by 3 WorldCat member libraries worldwide

A Rational Basis Review That Warrants Strict Scrutiny: The First Circuit’s Equal Protection Analysis in <em>Massachusetts v. U.S. Department of Health and Human Services</em> by Nicholas Drew( )

1 edition published in 2013 in Undetermined and held by 1 WorldCat member library worldwide

On May 31, 2012, the U.S. Court of Appeals for the First Circuit in Massachusetts v. U.S. Department of Health & Human Services held Section 3 of the Defense of Marriage Act unconstitutional. In doing so, the court declined to extend heightened scrutiny to sexual preference classifications and instead relied on a more searching form of rational basis review. This Comment argues that the First Circuit’s equal protection analysis is flawed because it purports to apply Supreme Court precedent, but fails to do so faithfully. It also argues that the court could have reached the same result and more effectively insulated its holding from attack by designating sexual orientation a suspect or quasi-suspect classification
Two Federally Subsidized Health Insurance Programs Are One Too Many: Reconsidering the Federal Income Tax Exclusion for Employer-Provided Health Insurance in Light of the Patient Protection and Affordable Care Act by Nicholas Drew( )

1 edition published in 2013 in Undetermined and held by 1 WorldCat member library worldwide

Section 106 of the Internal Revenue Code (I.R.C.) provides a federal income tax exclusion for the value of employer-provided health insurance. This decades-old provision was enacted for the primary purpose of increasing the incidence of health insurance in the United States. Since its adoption, scholars have advanced a number of additional policy considerations in support of preserving this exclusion. The enactment of the Patient Protection and Affordable Care Act (ACA), however, will result in a significant overhaul of the American health care system. As a result, a reexamination of I.R.C. § 106 is warranted. This Note argues that the ACA has rendered each of the policy considerations in support of I.R.C. § 106 largely irrelevant, inapplicable, or generally less compelling— whereas the arguments in favor of repeal now seem all the more convincing. Nevertheless, policymakers should stop short of outright repeal because of a number of drawbacks that may prove unavoidable. Consequently, this Note proposes a middle ground that instead calls for significant reform. Converting the exclusion into a progressive, refundable tax credit would largely accomplish the goals sought by repeal, while still avoiding the negative repercussions that total repeal may engender
Audience Level
Audience Level
  Kids General Special  
Audience level: 0.69 (from 0.67 for A Rational ... to 0.70 for Exercise-a ...)

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