I understand your points, but here is the key takeaway - Congress can only use the obvious and straightforward means of taxation for imposing something draconian, no longer being able to hide behind something exotic. The procedural restrictions on passing tax legislation make such maneuvers more transparent. There is nothing we can do to limit taxing power, however, short of passing a Constitutional Amendment.
Bottom line - only future Congresses should be counted upon to reverse legislation, especially something as important as this law.
I understand that, however, the only congress that can be relied upon is the democrat congress to take freedom and give itself power.
The republican congress can be relied upon to do one thing and one thing only, and that thing is nothing.