The individual penalty is not a tax on income. It is a tax on lack of action—that is, not having insurance.
Does this mean the penalty imposed on you when you fail to pay your taxes is itself not a penalty but a tax?
(Another legalistic mind-bender from the idiot in the black dress at the USSC. How embarrassing.)
So maybe it is time to have a 100% on Congress critters and Senators that don’t balance the budget each and every year.