Sunday, July 29, 2012
Chief Justice Roberts has been lambasted from both sides for his conclusion that the health care individual mandate is a tax. The left has welcomed the result but rejected the dreaded label – as though it were a scarlet “T”. The right not only detests the result but fears an unprecedented new Federal power to regulate private conduct through the tax code. As a former Majority Tax Counsel to the U.S. Senate Committee of Finance, I can readily explain why both criticisms are unfounded.