It’s my take this won’t even be formally enacted.
It would last just long enough to get into court. If they rigged the case to be tried by a Leftist judge, it would last through that, through the 9th Circuit Court of Appeals and finally be stricken down by the SCOTUS, the first sound court that would hear it.
Of course we never know about Sparky Roberts. I can easily see him ruling it isn’t a tax.
Maybe by that time Trump will get at least one SCOTUS pick.