You know of anyone "on the books" who is not paying any federal fees or taxes??? Believe me this is one they will make sure you pay. Remember that "civilian security force" Obama alluded to in his campaign? On the horizon to enforce just such a tax/fee....if one thinks the IRS is bloodthirsty now wait until all this settles in a comes in force. You ain't seen nothing yet.
That’s the point. Other taxes kick in only for DOING something. If elf care were nationalized it would be the first tax that the gummit is attempting to levy for EXISTING. It does not belong with the others and is almost certainly unconstitutional.