The problem with this decision, beyond the negative practical effect, and the dubious claim that something that the law calls a mandate with a penalty actually is a tax, is that even fully accepting the mandate + penalty equals a tax, its not a tax on income (the "tax" is a simple flat amount, not a portion of your income), or an excise tax (you could tax the sale of insurance as an excise tax, but if someone doesn't buy any insurance there is no taxation to tax, you could tax health care purchases by uninsured people, but in addition to being foolish and unfair policy, you still wouldn't have a transaction by the uninsured to tax, until and unless they buy healthcare).
I haven't read the decision, but I wonder where in the constitution the Supreme Court finds the federal power to impose such a tax.
Its not in the 16th amendment
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." |