[skully]

Call it semantics if you want, but it's not a tax credit, its a tax penalty.
In the examples you gave, I don't have to pay the government for not having kids, or a mortgage etc.
If I do have kids, mortgage etc, I get my tax liability reduced via the tax credit.
If I do not to have health insurance, then my tax liability goes up via the tax penalty.
I call that not the same thing.

[Repeal The 17th]

“...If I do not to have health insurance, then my tax liability goes up via the tax penalty.
I call that not the same thing...”
-
You don’t have kids? Your tax liability goes up...
You don’t have a mortgage? Your tax liability goes up...
You don’t give to charity? Your tax liability goes up...
You don’t contribute to a 401K plan? Your tax liability goes up...
You didn’t put in a new high efficiency air conditioner? Your tax liability goes up...
You didn’t buy an alternative fuel vehicle? Your tax liability goes up...
You don’t have health insurance? Your tax liability goes up...

Same damn thing.