Yes, and the constitution as amended grants Congress the authority to impose income taxes, and the income tax code is made up of tax provisions that financially both reward and punish individual, and corporate bahavior.
Which is why they originated this bill in the House as an income tax bill.
Sorry, ngat, but the logic you’re using is not holding up. Income tax is levied on something you’ve done (make income) and not on something you’ve NOT done (not made income).
If you have ZERO income tax, then your tax is zero.
If you have zero health insurance, then your tax first year is nearly $700 and that increases up to 6 or 7 thousand.
If you have zero broccoli, then your tax is $500 for NOT having broccoli.