[KevinB]

If it’s a tax, then they’re taxing us for being alive. How is that Constitutional?

Exactly. They have only said that it's a tax. They have not said that it's a Constitutional tax. And under the Anti-Injunction Act I don't think they can until the tax is assessed against someone and that person challenges it.

[Cyber Liberty]

Exactly. They have only said that it's a tax. They have not said that it's a Constitutional tax. And under the Anti-Injunction Act I don't think they can until the tax is assessed against someone and that person challenges it.

Bingo! I was waiting for somebody to say what you did, so I could add this: If it's a "tax," then the case is not ripe yet. It will be ripe as soon as somebody pays the tax, and that hasn't happened yet. It will happen in '14, and that's going to be the challenge that kills the bill (unless mooted by Congress and a new President).

[Fantasywriter]

Good analysis. It's clear the Roberts court couldn't care less if it's constitutional or not. Roberts let the cat out of the bag when he said it's not his job to save us from the poor choices of the electoral majority. If the majority votes in an ineligible POTUS, that's their/our problem, not the court's. If the guy the majority voted in imposes an unconstitutional tax, tough twinkies. The Roberts court has washed its hands, a la Pontius Pilot. After all, the downside of ObamaTax will never touch John Roberts; he and his family are exempt.