[Domandred]

Okay I cheated and looked.

"An act of Congress which clearly, on its face, is designed to penalize, and thereby to discourage or suppress, conduct the regulation of which is reserved by the Constitution exclusively to the States, cannot be sustained under the federal taxing power by calling the penalty a tax."

Yea isn't that the "tax" for not purchasing insurance?

[element92]

>regulation of which is reserved by the Constitution exclusively to the States<

have a cite for that?

[Ken H]

"An act of Congress which clearly, on its face, is designed to penalize, and thereby to discourage or suppress, conduct the regulation of which is reserved by the Constitution exclusively to the States, cannot be sustained under the federal taxing power by calling the penalty a tax."

Hasn't the expanded reach of the Commerce Clause since 1922 severely narrowed what is exclusively reserved to the States? Justice Scalia said:

...the authority to enact laws necessary and proper for the regulation of interstate commerce is not limited to laws governing intrastate activities that substantially affect interstate commerce. Where necessary to make a regulation of interstate commerce effective, Congress may regulate even those intrastate activities that do not themselves substantially affect interstate commerce.

J. Scalia, concurring in Raich