It's Not a Tax (Statutorily), But It Is a Tax (Constitutionally)
American Bar Association, Section of Taxation, NewsQuarterly, p. 13, Fall 2012
2 Pages Posted: 2 Apr 2013
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: 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
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