I can't remember the precedent, but it seems like I read a case that basically said they could.
So "medicare for all" would be constitutional - everyone pays 1% of their income to set up government-run health care. Obviously, this isn't what they did, but it would have been legal had they chosen that route.
But the dems swore up and down back in 2010 it was NOT a tax, until they had to argue in front of SCOTUS a few months ago. It was almost a side note...but I think Roberts ruled the way he did so that it MUST be considered a tax or else it wasn't constitutional.






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