The above is now established in case law, thanks to that backstabbing fool of a judge. If that seems like a good move to you, then you need to get your head out of your ass.
Thing is the GOP had been arguing all along during the bill proceedings that is was a tax
Please post the source on that or have you put quotes around some paraphrase of your own construction an attributed it to Roberts ?
The Federal government already has that power.
married couples pay a higher tax rate than single people.
you could consider it... a divorse mandate with a penalty for remaining married.