It's Not a Tax (Statutorily), But It Is a Tax (Constitutionally)

American Bar Association, Section of Taxation, NewsQuarterly, p. 13, Fall 2012

FSU College of Law, Public Law Research Paper

2 Pages Posted: 2 Apr 2013

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: 2012

Abstract

On June 28, 2012, the Supreme Court handed down its decision on the validity of the individual mandate, a key portion of so-called ObamaCare. National Federation of Independent Business v. Sebelius (NFIB), 132 S. Ct. 2566. The sharply divided Court held that, constitutionally, Congress does not have authority to compel persons to purchase medical insurance but does have authority to impose a non-coercive tax on persons who choose not to purchase such insurance.

Suggested Citation

Johnson, Steve R., It's Not a Tax (Statutorily), But It Is a Tax (Constitutionally) (2012). American Bar Association, Section of Taxation, NewsQuarterly, p. 13, Fall 2012, FSU College of Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=2243006

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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