TULSA, Oklahoma - Oklahoma's Attorney General will be among those taking the fight against President Obama's Affordable Care Act to the U.S. Supreme Court Wednesday.

The case focuses on who's actually eligible for federal tax subsidies that cover part of the cost of health care coverage.

Attorney General Scott Pruitt says the way the law is written, subsidies are only available to people in states that set up their own exchanges.

But Oklahoma and 36 other states didn't create those exchanges.

Pruitt says that means both the subsidies and penalties for businesses that don't provide ACA-compliant coverage shouldn't apply in those states.

"The IRS only has the power to do that which Congress said they can do, and here they can't issue the subsidies and they can't asses the penalties in 37 states. The fact that 37 states said no to the money, doesn't give the President license to change the law after the fact," said Scott Pruitt.

The President says the narrow interpretation being argued before the court makes no sense.

If the challenge is successful, the health care coverage of millions of Americans could be in jeopardy.  But Pruitt says it would force Congress to fix major problems with the Affordable Care Act before the Supreme Court ruling would take effect.