“The feds can’t call it a “tax” because the amount collected in any State would be determined by the number of residents in that jurisdiction who didn’t buy health insurance, not by that State’s total population.”
I’m no lawyer, but what about federal excise taxes on cigarettes and alcohol? Those surely are taxes, but their apportionment across states depends on the extent of smoking and drinking and hence would not end up being apportioned by population.
>> what about federal excise taxes on cigarettes and alcohol? Those surely are taxes, but their apportionment across states depends on the extent of smoking and drinking and hence would not end up being apportioned by population <<
Those are excise taxes — that is, taxes on things rather than taxes on persons.
(A poll or capitation tax is a tax on persons.)