Mr. Connor, your analysis is incorrect. Thank you, msalmon, for concisely stating the obvious. The law is clearly unconstitutional under the Commerce Clause, the General Welfare Clause, the Necessary and Proper clause, and the 10th Amendment. Congress cannot exercise its' taxing powers for a purpose that itself is unconstitutional. For the Court to allow Congress to expand government power beyond its constitutional limits is to betray those whose freedom depends on the Bill of Rights, i.e. We the People. Justice Roberts betrayed his oath betray to be faithful to the Constitution of the United States.