Well, Congress can clearly pass excises, duties, and imposts. They can pass direct taxes apportioned among the several States. And they can pass unapportioned direct taxes on incomes, however derived.
Which one is this?
The fact is that this is a penalty by legislative enactment. Which, by the way, is specifically forbidden to Congress by the Constitution.
Well it is progressively based on income and it is collected by the IRS taken from an income tax refund via the 16th amendment, But what about the punitive aspect?? Those who meet the Obama-care requirements are exempt from this new tax. Like the tax credit Americans get for their air conditioners or driers exempt them from part of their income taxes?? Never seen a lawsuit challenging those because they are popular.
I see Romney is back to calling it a tax joining the GOP. "It's fine, no it's tax, No I mean a fine, tax today, fine tomorrow" , Republicans sound just like Democrats,