First, in defiance of the law, the Department of Health and Human Services halted implementation of the law’s Ponzi scheme, known as the CLASS Act, while actively opposing repeal of this program until Congress forced its hand with repeal legislation.

Then, the Internal Revenue Service (IRS) contradicted the law with regulations directing illegal tax subsidies through federally run exchanges. Nothing has changed, in the wake of resignations by top IRS officials who allowed targeting of Americans based on their political beliefs.

Now, the United States Treasury Department announced a temporary delay in penalties under the job-killing employer mandate. This delay also opened the door to fraud by allowing individuals to self-report income before they qualify for taxpayer-funded subsidies. The administration delayed these complex burdens on employers claiming it needed "more time to implement them effectively." Making matters worse, it demanded more time before it will explain its legal authority to Congressional committees.

Short of repeal, no amount of time or tweaking can limit the harms this new $82 billion tax will impose on American job creators. Congress should pass the American Job Protection Act, bipartisan legislation I introduced, to repeal this mandate once and for all. Employers still face uncertainty and workers face a penalty if they choose not to purchase expensive, Washington- approved coverage.

In short, the executive branch has stolen the powers of the legislative branch, with the Democrat-controlled Senate willing to look the other way. Legal experts at the Congressional Research Service doubt “the Executive has unfettered ability to delay implementation of any provision of the Affordable Care Act.” Washington bureaucrats made the cynical calculation that ordinary citizens won’t have sufficient time or legal standing to challenge this power-grab in court before the 2014 elections.

Congress must continue aggressive oversight and continue educating Americans about the worst parts of the law before they take effect. The president should remember his oath of office instead of selectively enforcing the law and defying Constitutional checks and balances. He should ask Congress to repeal it altogether and work with House Republicans on common-sense solutions shown to actually reduce costs. Good policy makes for good politics, Mr. President. The election is over, it’s time to lead.

Boustany represents Louisiana's 3rd congressional district in the House of Representatives, where he has served since 2005. He sits on the Ways and Means Committee and is a former cardiothoracic surgeon.