1. Companies aren't the beneficiary of the purchase. They are effectively forced to buy something they don't use. What's more, they don't have much discretion on the converage options to purchase, which will raise rates way high in this one-size-fits-all new world order.
2. Even if you somehow create a linguistic monster to call THIS a tax, it truly isn't since it doesn't apply to every companies. It doesn't even apply to most companies.
3. This creates a forced employee benefit. It used to be simply a perk of some jobs. Now it's a mandate.
4. I don't recall this power being called out in the Constitution (oh snap - we threw that out years ago).
In the Wonderland of our USSC, I am surmising that it needs to show up there as an explicit tax case.
Are the employers actually mandated to BUY their employees coverage, or just offer it. In other words, is there a requirement for employers to pay all or part of their employees health insurance premiums, or just offer their workers a group plan into which they can buy?