WASHINGTON The Supreme Court agreed Friday to hear a new challenge to President Barack Obama's health care law a case that threatens subsidies that help millions of low- and middle-income people afford their health insurance premiums.

The justices said they will review a federal appeals court ruling that upheld IRS regulations that allow health-insurance tax credits under the Affordable Care Act for consumers in all 50 states. Opponents argue that most of the subsidies are illegal.

The long-running political and legal campaign to overturn or limit the 2010 health overhaul will be making its second appearance at the Supreme Court. The justices upheld the heart of the law in a 5-4 decision in 2012 in which Chief Justice John Roberts provided the decisive vote.

The case probably will be argued the first week in March, with a decision expected by late June.

White House press secretary Josh Earnest promised a vigorous defense before the high court.

"This lawsuit reflects just another partisan attempt to undermine the Affordable Care Act and to strip millions of American families of tax credits that Congress intended for them to have," Earnest said.

In the appeal accepted Friday, opponents of the subsidies argue that the court should resolve the issue soon because it involves billions of dollars in public money.

"The need for a quick and final resolution of this question is undeniable. This 'subsidies-for-everyone' rule affects nearly every person across the country, health insurance policyholders, workers and employers, taxpayers, and state and local governments," said Sam Kazman, general counsel of the Competitive Enterprise Institute, which is paying for the legal challenges to the health care law.

The health care law provides taxpayer-subsidized private health insurance for people who don't have access to coverage on the job. More than 7 million people are enrolled and most are getting help, which is keyed to household income and the cost of a benchmark plan.

The issue at the Supreme Court is whether the wording of the law limits insurance tax credits only to consumers who live in states that have set up their own insurance markets, known as exchanges.

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Supreme Court takes case on health care law subsidies