The Court Says a Penalty Is Not a Tax and Is a Taxby Michael S. Rozeff, LRC Blog
Jun. 28, 2012
Italy: 31yo African Migrant Rapes & Impregnates 12yo, Girl Forced to Carry Baby to Term
Finland: Police Tell Kids To Rat On Parents For 'Offensive' Facebook Posts Criticizing Politicians
DC: 'Full-Scale Panic' Setting In On Eve Of Trump Presidency
WATCH: Hispanic Activist Tells 'White Minority' They Have 'Five Years Left'
Pakistani Mom Invites Daughter to 'Wedding Reception,' Burns Her Alive For Picking Own Husband
Michael Eversden pointed this out to me, so I read that portion of the decision, and it's true: The Supreme Court says that the fine is not a tax for one purpose (getting the case to be considered despite the Anti-Injunction Act) and is a tax for another purpose (the Constitution). The relevant portion of a paragraph reads:
"The Affordable Care Act describes the payment as a 'penalty,' not a 'tax.' That label cannot control whether the payment is a tax for purposes of the Constitution, but it does determine the application of the Anti-Injunction Act. The Anti-Injunction Act therefore does not bar this suit."