It is an income tax.
As the United States Constitution requires all revenue-related bills to originate in the House,[162] the Senate took up this bill since it was first passed by the House as a revenue-related modification to the Internal Revenue Code. The bill was then used as the Senate’s vehicle for their health care reform proposal, completely revising the content of the bill.
This also sidesteps the constitution on the requirement that direct taxes must be apportioned.
Ok assuming this is declared an income tax, what about all the waivers handed out?
Also, how about the exemptions within the text of the ACA? If labelled as an income tax, will there be a checkbox on the 1040 stating “Are you in an exempted group?, if “YES” enter “0”, if “NO” enter tax amount from schedule “ACA 1” by using your line 7 income.
If your employer decides to discontinue your health insurance policies and pays the penalty...oops... fine.....mandate...tax then as an individual are you still required to to pay the penalty...oops... fine.....mandate...tax, since this was already paid by your employer?