All that does is hide the tax, in Maryland everyone going to the hospital gets a special tax added to their bill to pay for that ‘freebee’ called the uninsured who shows up at an ER.
But a bigger irony is the Obamacare mandate policies doesn't cover (fix) that problem even though they claimed that was a purpose, those Obamacare exchange policies have huge deductibles still sticking ERs with the bill.
(2) SPECIAL RULES- Notwithstanding any other provision of law
(A) WAIVER OF CRIMINAL PENALTIES- In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.
(B) LIMITATIONS ON LIENS AND LEVIES- The Secretary shall not
(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
(ii) levy on any such property with respect to such failure..
What the Obama-care law text REALLY says on IRS enforcement of the personal Mandate fine/tax