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Provide the text of the law.
To point out the obvious: I'm talking about the very section of U.S. law that creates the federal subsidies in question. You shouldn't need me to provide you a reference to it. But here you go.
U.S. Code § 36B - Refundable credit for coverage under a qualified health plan
(3) Information requirement
Each Exchange (or any person carrying out 1 or more responsibilities of an Exchange under section 1311(f)(3) or 1321(c) of the Patient Protection and Affordable Care Act) shall provide the following information to the Secretary and to the taxpayer with respect to any health plan provided through the Exchange:
(A) The level of coverage described in section 1302(d) of the Patient Protection and Affordable Care Act and the period such coverage was in effect.
(B) The total premium for the coverage without regard to the credit under this section or cost-sharing reductions under section 1402 of such Act.
(C) The aggregate amount of any advance payment of such credit or reductions under section 1412 of such Act.
(D) The name, address, and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy.
(E) Any information provided to the Exchange, including any change of circumstances, necessary to determine eligibility for, and the amount of, such credit.
(F) Information necessary to determine whether a taxpayer has received excess advance payments.
For reference, "any person carrying out 1 or more responsibilities of an Exchange under section ... 1321(c) of the Patient Protection and Affordable Care Act" is what we colloquially call a federal exchange--an exchange established in a state and for a state by the Secretary of HHS. These exchanges have the same responsibilities as those established directly by a state under section 1311 of the ACA, including but not limited to reporting the aggregate amount of (advance) federal tax credits distributed and information necessary to determine which enrollees got tax credits that were too big. Federal exchanges distribute the subsidies.
In 2011, the House GOP paid for the repeal of the ACA's 1099 revenue raiser by increasing the amount of the tax credit enrollees who got overly large subsidies have to pay back at tax time. That pay-for doesn't work if you don't assume, as the ACA itself clearly states here, that federal subsidies flow through federally-facilitated exchanges as well as exchanges established directly by states.
There's no real question here. The law is clear--clear enough that the GOP has paid for laws using the assumption that federal exchanges distribute premium subsidies.