But on page 39 of the decision, we read:
It does not apply to individuals who do not pay federal income taxes because their household income is less than the filing threshold in the Internal Revenue Code. §5000A(e)(2). For taxpayers who do owe the payment, its amount is determined by such familiar factors as taxable income, number of dependents, and joint filing status.
So not only does ObamaCare tax the individual, but that tax is a part of the Individual Income Tax. But when judging the characteristics of a tax, one must ask: what does the tax assess?
John Roberts' new "ObamaCare tax" assesses ownership of health insurance. It's some strange type of property tax. But it's triggered only if one doesn't own said property. The ObamaCare tax is an amalgam of property tax and income tax. If so, this new tax seems unique.
Under the ObamaCare tax, taxpayers who don't own health insurance will be taxed at different rates depending on their income, but some won't have to pay the tax at all because they aren't required to file a 1040. So the ObamaCare tax is going to be a bit unfair for those folks right at the "filing threshold." If you don't own health insurance and you're one cent over the threshold, the IRS expects you to tack on an extra $695 to your tax bill.
Under the original ObamaCare, Congress commanded us to own insurance. But under the new ObamaCare, Congress taxes us for not owning what Congress cannot command us to own. (My CPU is still collating, Dave. I need more data.) In any event, one thing most Americans know is that you don't mess with the IRS. So if the penalty in ObamaCare is now a tax, what is the penalty for not paying that new tax? Well, on page 170 of the actual law, we read:
(A) WAIVER OF CRIMINAL PENALTIES.-In the case of
any failure by a taxpayer to timely pay any penalty imposed
by this section, such taxpayer shall not be subject to
any criminal prosecution or penalty with respect to such failure.
(B) LIMITATIONS ON LIENS AND LEVIES.-The Secretary
(i) file notice of lien with respect to any property
of a taxpayer by reason of any failure to pay the penalty
imposed by this section, or
(ii) levy on any such property with respect to such failure.
Is ObamaCare great or what? With all the taxes I'm familiar with, if you don't pay them, you're in big trouble. But with ObamaCare, there's no enforcement -- it's a toothless tax. And the lack of enforceability was known about before the bill was signed. In 2010, Fox News reported:
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