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Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman
Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman
Notre Dame Law Review
In National Federation of Independent Business v. Sebelius, Chief Justice Roberts wrote for a majority of five Justices in holding that the “shared responsibility payment” required by the Patient Protection and Affordable Care Act (“ACA”) constituted an imposition of a “tax” rather than a “penalty.” Thus, even though the Chief Justice and four other Justices had concluded that the provision was not a legitimate exercise of the commerce power, the Court held that it was a valid exercise of the taxing power.
The origin of the distinction between taxes and penalties in taxing power jurisprudence is found in the 1922 …