By Tom Watts
Part 2 in a series on National Federal of Independent Business v. Sebelius:
Roberts and the four liberals upheld the individual mandate as valid under the Taxing Clause. The majority noted, “The exaction the Affordable Care Act imposes on those without health insurance looks like a tax in many respects.” It pointed out that the “penalty” (a) “does not apply to individuals who do not pay federal income taxes because their household income is less than the filing threshold in the Internal Revenue Code,” (b) has an amount “determined by such familiar factors as taxable income, number of dependents, and joint filing status,” and (c) is described “in the Internal Revenue Code and enforced by the IRS.” [Read more…] about