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The Affordable Care Act's requirement that certain individuals pay a financial penalty for not obtaining health insurance may reasonably be characterized as a tax.

John Roberts
Care, May, Pay
"US supreme court surprises with decision to uphold healthcare reform" by Chris McGreal, www.theguardian.com. June 28, 2012.
The Affordable Care Act's requirement that certain individuals pay a financial penalty for not obtaining health insurance may reasonably be characterized as a tax.