A penalty has nothing to do with ‘raising revenue’ as that term was intended by the Constitutional Convention. Fines and penalties are intended as punishments, not as revenue-raising measures. Were that not so, any law that imposes a fine (as most criminal laws do, for example,) would have to originate in the House.
It doesn’t matter. Even if we throw out Section 5 of that bill, the other sections having to do with the tax credits work for the purpose of being a revenue-raising bill.
Courts have held that bills with respect to “raising revenue” can be about either increasing revenue or decreasing revenue, as long the bill is about the subject of raising revenue.
So the sections on tax credits work for purposes of having a House-originated bill for “raising revenue”.
Under established law, ObamaCare did in fact start as a revenue-raising bill in the House.
Your claim to the contrary leads nowhere.