Reconsidering the Constitutionality of Obamacare | The Heritage Foundation

Reconsidering the Constitutionality of Obamacare | The Heritage Foundation:

"Yet what the Supreme Court settled in 2012 Congress unsettled in 2017 when it passed the Tax Cuts and Jobs Act.4
Pub. L. No. 115-97 (2017).
That new law eliminated the tax on which the Supreme Court had relied when it upheld Obamacare under Congress’s authority to impose taxes.5
See § 11081, reprinted in the Appendix.
The result was to remove the only justification that the Court found available to uphold President Barack Obama’s health care reform."