Roberts said it wasn’t a penalty, it was a tax. He said it’s good to go because congress has the power to tax.
That’s right. Of course, what he then should have done is found the entire law unconstitutional because it did not originate in the House, as the Constitution requires all revenue bills to do. Instead, it originated in the Senate...which he conveniently ignored.
I guess the precedent to tax behavior, however, has been established.