Taxes, Governing Magazine (Sept. 11, 2013), http://www.goveming.com/ blogs/fed-watch/gov-obamacare-cadillac-tax-reinsurance-fee.html (explaining that the Affordable Care Act’s “transitional reinsurance fee will require state and local government employers to pay'$63 per covered individual each year” and noting the steps that McHenry County, Illinois, was taking to pay its $160,000 “transitional reinsurance fee”). And, as a' legal matter, the Court finds that HHS has rendered a “final agency action” through its notice-and-comment rulemaking. See Appalachian Power, 208 F.3d at 1020-21 & n. 12 (noting that notice-and-comment rulemaking published in the Federal Register constitutes final agency action for APA review); Navistar Int’l Transp. Corp. v. EPA, 941 F.2d 1339, 1361 (6th Cir.1991) (<HOLDING>). In HHS’s (first) final rule governing the
holding it well settled that a final eis or the record of decision issued thereon constitute  final agency action  holding that the final renewable agency action was taken when appropriate administrator signed the final rulemaking document designated in the federal register holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence holding a rod to be final agency action holding fda seizure action did not constitute final agency action