He has no health insurance so he must pay additional taxes. Did I understand you correctly?
The posters son didn't conform to the law about having healthcare, so he had to pay a fine for not following the law, plain and simple, there were plenty of warnings about having healthcare and there are plenty of programs here in MA for people who have limited income or no income, there is no excuse for not having healthcare here in MA. I am not a fan of everyone must have healthcare, but that is the law here in MA and if you don't conform you get fined plain and simple. The posters son didn't bother to follow the law so he got fined.
Yep. You pay an additional tax for no health insurance.