Not really. It should require a constitutional amendment to make it legal.
I think we all agree that taxing (or revenue-raising) is Constitutional. But this wasn’t a function of the revenue-raising/taxing authority. The bill that resulted in Obamacare originated in the Senate, not the House, and the penalty was deliberately portrayed as ANYthing but a tax. So far as I know, that process, that order of law-making, hasn’t changed. How can that “anything-but-a tax” be deemed a “tax” if it didn’t originate as a tax, didn’t follow the normal procedure for becoming a tax?