Yes.
Congress repeatedly stated in writing that it is not a tax but a penalty. Roberts ignored that and called it a tax.
Congress made clear that subsidies were an inducement to States to establish an exchange. Roberts ignored that, too.
He’s making things up out of whole cloth.
Because when it’s a tax, We the Taxpayers collectively pay, rather than penalizing the gibmedats :(
Roberts and DC loves them some tax $$.