The Patient Protection and Affordable Care Act's "penalty" is not a "tax" for purposes of the Anti-Injunction Act, and thus this suit is not barred. But the Affordable Care Act's individual mandate must be construed as imposing a tax on those who do not have health insurance and thus may be upheld as within Congress's power under the Taxing Clause.
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U.S. SUPREME COURT
National Federation of Independent Business v. Sebelius
New Jersey Law Journal
June 28, 2012
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