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.
Didn't you hear the speeches? "First time in history"...need I say more? In the immortal words of Jackson Browne in Before The Deluge : "Don't think it won't happen just because it hasn't happened yet"