Supreme Court (Re)States The Obvious: Congress Can Make You Do Anything It Wants long as either they, or SCOTUS, call non-compliance a "tax." According to uber-conservative Bush II appointee Roberts: The Affordable Care Act describes the “[s]hared responsibility payment” as a “penalty,” not a “tax.” That label is fatal to the application of the Anti-Injunction Act. It does not, however, control whether an exaction is within Congress’s [...]