To the editor,
The courts will revisit the Affordable Care Act (ACA) in the near future.
Shortly after the ACA was passed, the law was challenged in the courts, all the way to the Supreme Court.
The Supreme Court ruled that the enforcement agency (Interstate Commerce Department) was unconstitutional and the penalty was unconstitutional. The law was “dead in the water” and had to be revised.
My question is: Who had the authority to revise the law. In doing so, they created a new enforcement agency (the IRS) and instituted a tax. This was a new tax, a tax for doing nothing.
By doing nothing relative to the ACA, I could still be taxed.
The Supreme Court ruled that Congress had the authority to pass tax laws, therefore, the penalty could be a tax and the IRS would be the enforcement agency.
It is my understanding that the Legislative, Executive, and Judicial branches of government do not have the authority to create a new tax.
A new tax must be created by a Constitutional Amendment.
The Constitution specifies what can be taxed. In 1781, the Article of Confederation specified what could be taxed. They taxed the individual states.
In 1787, the Constitution of the United States, Article 1, Section 8: The Constitution specified what could be taxed, the Excises Tax, i.e., certain articles in the home; production; consumption; etc.
In 1913, Congress decided to create a new tax. There had to be an amendment to the Constitution to create the new tax, which was an income tax.
It is my understanding that the Supreme Court created a new tax for the ACA. In doing so, the Supreme Court overstepped their authority. Not only did they create a new tax, but created a new definition for a tax.
You cannot create a tax on nothing without a Constitutional Amendment and a new definition for taxes.
According to Webster’s Dictionary, you may penalize me for doing nothing, but according to the Constitution, you cannot tax me for doing nothing without a Constitutional Amendment.
Jack D. Plowman