I feel like we're right back at the beginning of the eligibility arguments with this decision.
What a mess. Time will tell, hopefully.
Just like with the dicta vs ruling BS going on. The only person I see cited for such an understanding is @ David Post with his article @ Dicta on the Commerce Clause at Eugene Volokh's site @ http://www.volokh.com.
The poor guy who talked to Rush about it the other day (yes, I happened to be driving and caught that part of the program) got the site right but the author wrong.
Yes, it is a tax and all of your nay saying and word play isn't going to change that!
You Democrats asked for the individual mandate to be a tax so your BS law would stand Constitutional muster and you got it!
Now you have to live with it!