I appreciate your research.
Pardon my continued suspicion of Congress’ ability to play semantics with what constitutes “uniform”. This IS a government which thinks it can prohibit lawful imputed reduction of demand in illegal interstate commerce.
You are welcome. The case law on uniform is extensive and well established. However, the word ‘income’ was never defined and has been abused beyond anything the Congress of 1913 could have ever imagined.
As for Obamacare, i.e. the Patient Protection and Affordable Care Act (PPACA), it will likely with high probability fail on commerce and uniformity provisions of the Constitution BUT it may be deemed severable and leave Title IX of that Act as constitutional. That would be a nightmare.
Title IX of PPACA has taxes on health plans and on incomes to pay and redistribute. It is pure socialism and is likely the hidden ace in the hole for socialists while the country was distracted with individual mandates, Commerce and Uniformity Clause arguments. It is a massive tax increase that will still let the socialists dictate what is and what is not taxable as far as health. In other words they accomplish what they want which is to control our health behavior through taxation.
As many of our wise leaders have said, if the government controls our health behavior, they control everything including guns. In other words, America is fundamentally transformed just as Obama and his leftist ideologues set out to do.