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in fact it wasn't a tax (that was taken out explicitly in favor of a penalty) until the Roberts court rewrote the law to make it a tax.
That's the "fairly possible" hook on which they hung their hats in order to find the law Constitutional.

Some of us believe that the ruling was the correct one.
That “every reasonable construction must be resorted to, in order to
save a statute from unconstitutionality,” and that it's a reasonable idea that what was called a "penalty" is really a tax.

There's a political board on TMF - I suggest moving this discussion there.
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