The tax is clearly an attempt by the left to punish people for exercising their constitutional rights, adding a substantial tax burden to exercise that right. Hence, the law is similar in effect to the old poll tax, and is likely unconstitutional.
Bump!
That is my understanding. There is precedent for this...just trying to tax something out of existence when it relates to anything in the bill of rights is unconstitutional.
We could do the same for abortions if this gets upheld.