IIRC, tax penalty or sumpin was there, maybe twice. sure it is a stretch, the other conservative justices did not agree with Roberts. Oh and I read today:
Mary Landrieu got her Louisiana Purchase medicaid extra $ for her vote. Now, with compromise being done on student loan/transportation bill, that Louisiana Purchase is being done away with and LA will get no money for her vote.
that is why i say for roberts to take it as a tax - when that word is not in the bill - he must have wanted to go there - to dig for a reason to keep the mandate