Outstanding analysis. This must be the first time in U.S. history where someone can be taxed for NOT doing something. Up until now, you can only be taxed for receiving income (earned or unearned), owning property or purchasing something, i.e. gasoline etc.
But now, we can be taxed for NOT purchasing something? Beam me up Mr. Speaker.
Is it an excise, duty or impost? Is it a tax on income? Is it an apportioned direct tax?
It is none of these, and Congress has no power to levy it.