Next year, if the Supreme Court rules in June against subsidies on the federal exchange, the fine/penalty will go away for a lot of people, because an exemption to it is based on "affordability" of healthcare premiums (net of subsidy) compared to a person's income.
If the federal exchange subsidies go away, then the effective premiums go way up. Hence, fewer people meet the affordabiltiy test.
If they rule against the exchanges, won’t the government have to repay all those ‘fines’, er, taxes, er, uh fines?............
The Turtle and his GOPe henchmen already have drafted legislation to fully fund the subsidies through 2017, just waiting for he Supremes to decide which way they will jump. Remember that Boehner shut Michele Bachmann down hard when she tried to defund ObamaCare when they first got the House back.