Read the 16th Amendment. Congress has the power to tax ‘incomes’ from whatever source.
Congress can define the word ‘income’ any way it wants.
Your healthcare plan is ‘compensation’. Congress can declare this compensation as income.
If you don’t have a healthcare plan, Congress can now force you to get one or suffer a tax in the form of a penalty.
This is all made possible because of the 16th Amendment. Without the 16th, Congress would not have the power to tax whatever they want to call ‘income’.
Your logic is very twisted. How is not having health insurance defined as income under the 16th amendment?