http://healthcarereform.nejm.org/?p=2764According to Jack Balkin:
The individual mandate is not a direct tax. The House’s version is a tax on income. Under the Sixteenth Amendment, income taxes do not have to be apportioned, regardless of the source of the income.so far so good, but here's the kicker as Balkin continues:
The Senate’s version is an excise or penalty tax. It is neither a tax on real estate nor a general tax on individuals. It is a tax on events: individuals who are not exempted are taxed for each month they do not pay premiums to a qualified plan. So
not buying insurance is an event? Wait....was that another "event"? How many events did (or should I say did not) took place in the millisecond that just elapsed?
Raich and Wickart concerned the cultivation of crops and SCOTUS found that Congress had the power to regulate that activity, but according to Balkin's view, we can be fined, or taxed, for
not cultivating crops! That's not progress from my point of view.
Massa Jack, massa Jack, I done picked all the cotton and my fingers are a mess, please leave me be massa Jack!