Roberts essentially ruled that the administration and Congress can call the tax whatever they want. It doesn’t change a thing. They could call it a ham sandwich if they wanted, but from a SCOTUS perspective it’s still a tax. I think the four conservative justices had it right, but I didn’t think Roberts’ ruling was incoherent.
Sorry, but that is not how I interpret the ruling.
Roberts ruled it can be applied as a duck(tax), but not as a fox or a snake.
The regime insists on calling it a fox/snake, not the court...the court said duck.