Now that our Supreme Court has decreed that Obama's health care non-participation fee is actually a tax, what kind of a tax is it?

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Since this tax is to be collected by the IRS directly from individuals who choose not to purchase health insurance, was there ever a more direct tax than this? Our founding fathers clearly would call Obama's fee, for citizen behavior the government deems unhealthy, a direct tax. But our Constitution clearly makes direct taxes imposed by the federal government illegal, therefore null and void. Wherefore, this non-participation tax works for Romneycare in Massachusetts, but not for Obamacare in the U.S.

Henry Todd