IN THE UNITED STATES DISTRICT COURTNORTHERN DISTRICT OF FLORIDAPensacola DivisionSTATE OF FLORIDA, by and throughBILL McCOLLUM, ATTORNEY GENERALOF THE STATE OF FLORIDA;STATE OF SOUTH CAROLINA, by and throughHENRY McMASTER, ATTORNEY GENERALOF THE STATE OF SOUTH CAROLINA;STATE OF NEBRASKA, by and throughJON BRUNING, ATTORNEY GENERALOF THE STATE OF NEBRASKA;STATE OF TEXAS, by and throughGREG ABBOTT, ATTORNEY GENERALOF THE STATE OF TEXAS;STATE OF UTAH, by and throughMARK L. SHURTLEFF, ATTORNEY GENERALOF THE STATE OF UTAH;STATE OF LOUISIANA, by and throughJAMES D. “BUDDY” CALDWELL, ATTORNEYGENERAL OF THE STATE OF LOUISIANA;STATE OF ALABAMA, by and throughTROY KING, ATTORNEY GENERALOF THE STATE OF ALABAMA;STATE OF MICHIGAN, by and throughMICHAEL A. COX, ATTORNEY GENERALOF THE STATE OF MICHIGAN;STATE OF COLORADO, by and throughJOHN W. SUTHERS, ATTORNEY GENERALOF THE STATE OF COLORADO;COMMONWEALTH OF PENNSYLVANIA, byand through THOMAS W. CORBETT, Jr.,ATTORNEY GENERAL OF THECOMMONWEALTH OF PENNSYLVANIA;

STATE OF WASHINGTON, by and throughROBERT M. McKENNA, ATTORNEY GENERALOF THE STATE OF WASHINGTON;STATE OF IDAHO, by and throughLAWRENCE G. WASDEN, ATTORNEY GENERALOF THE STATE OF IDAHO; andSTATE OF SOUTH DAKOTA, by and throughMARTY J. JACKLEY, ATTORNEY GENERALOF THE STATE OF SOUTH DAKOTA;Plaintiffs,v. Case No.UNITED STATES DEPARTMENT OFHEALTH AND HUMAN SERVICES;KATHLEEN SEBELIUS, in her officialcapacity as the Secretary of the United StatesDepartment of Health and Human Services;UNITED STATES DEPARTMENT OFTHE TREASURY; TIMOTHY F.GEITHNER, in his official capacity as theSecretary of the United States Departmentof the Treasury; UNITED STATESDEPARTMENT OF LABOR; and HILDAL. SOLIS, in her official capacity as Secretaryof the United States Department of Labor,Defendants.___________________________________________/ COMPLAINT

Plaintiffs, STATE OF FLORIDA, by and through BILL McCOLLUM,ATTORNEY GENERAL OF THE STATE OF FLORIDA, [ADD STATES AND AG’s],file this action against Defendants, UNITED STATES DEPARTMENT OF HEALTHAND HUMAN SERVICES (HHS); KATHLEEN SEBELIUS, in her official capacity as

3the Secretary of HHS; UNITED STATES DEPARTMENT OF THE TREASURY(Treasury); TIMOTHY F. GEITHNER, in his official capacity as the Secretary of theTreasury; UNITED STATES DEPARTMENT OF LABOR (DOL); and HILDA L.SOLIS, in her official capacity as the Secretary of DOL, and state:

NATURE OF THE ACTION

On March 23, 2010, a new universal healthcare regime, titled the “PatientProtection and Affordable Care Act,” H.R. 3590 (the Act), was signed into law by thePresident. The Act, which exceeds 2,400 pages, is available ishttp://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h3590pp.txt.pdf (accessed March 23, 2010).2.

The Act represents an unprecedented encroachment on the liberty of individuals living in the Plaintiffs’ respective states, by mandating that all citizens andlegal residents of the United States have qualifying healthcare coverage or pay a taxpenalty. The Constitution nowhere authorizes the United States to mandate, eitherdirectly or under threat of penalty, that all citizens and legal residents have qualifyinghealthcare coverage. By imposing such a mandate, the Act exceeds the powers of theUnited States under Article I of the Constitution and violates the Tenth Amendment tothe Constitution.3.

In addition, the tax penalty required under the Act, which must be paid byuninsured citizens and residents, constitutes an unlawful capitation or direct tax, inviolation of Article I, sections 2 and 9 of the Constitution of the United States.