3 Reasons Why Obamacare is Unconstitutional Under the Power “To Lay and Collect Taxes”
First, the penalty is not a tax; it’s a fine. The president said as much when confronted with the argument that it violated his promise not to raise taxes on the middle class. ...Read the whole thing.
Second, even if the penalty for noncompliance is deemed to be a tax rather than a fine, it does not meet the constitutional requirements for income, excise, or direct taxes. ...
The third reason the power to tax cannot justify an insurance mandate is that, even if the penalty is considered a tax and somehow survives the test for apportionment or uniformity, Congress cannot use the taxing power as a backdoor means of regulating an activity, unless the regulation is authorized elsewhere in the Constitution.
RELATED: Randy Barnett discusses Obamacare on the Healthcare Channel.