Up until this decision, a basic premise of tax law was that you had to _do_something_ to incur a tax liability, that your clean-slate starting tax bill was $0 until you did something to increase it.
Now, thanks to Roberts et al, you start with a base tax liability of ~$3000 JUST BECAUSE YOU EXIST. From there your liability may be adjusted.
This is, indeed, a profound change in tax law. Even King George didn’t have the gall to tax subjects for no more than breathing.
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