At some point in time the lowest of low information tax paying Americans will think, “So, I can’t afford health insurance, but I have to pay for someone who doesn’t work to have health insurance. And on top of that, I pay a fine for not being able to afford it.”
RE: And on top of that, I pay a fine for not being able to afford it.
That one is practically unenforceable and in effect — useless. You can always claim HARDSHIP on your tax filing and the IRS won’t have the time to check your definition of “hardship”.
I know of many who did that among my circle of acquaintances and they still got their refund.