[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Page H36]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GARRETT:
        H.R. 105.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 (The Congress shall have 
     Power to lay and collect Taxes, Duties, Imposts, and Excises, 
     to pay the Debts and provide for the common Defence and 
     general Welfare of the United States; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States;), 
     Article I, Section 9, Clause 5 (No Capitation, or other 
     direct, Tax shall be laid unless in Proportion to the Census 
     or Enumeration herein before directed to be taken), and 
     Article I, Section 8, Clause 18 (To make all Laws which shall 
     be necessary and proper for carrying into execution the 
     foregoing Powers, and all other Powers vested by this 
     Constitution in the Government of the United States, or in 
     any Department of Officer thereof).
       In National Federation of Independent Business v. Sebelius, 
     the Supreme Court ruled that the financial penalty for 
     failing to purchase health insurance as mandated by the 
     Affordable Care Act is a tax that Congress may impose through 
     the taxing power. Even if the penalty imposed by the 
     Affordable Care Act must be construed to be a tax, it does 
     not satisfy the three types of taxes--income, excise, or 
     direct--that are listed as valid in the Constitution. The 
     penalty is not assessed on income so it is not a valid income 
     tax. The penalty is not assessed uniformly and is triggered 
     by economic inactivity so it is not a valid excise tax. 
     Finally, the penalty is not apportioned among the states by 
     population and therefore is not a valid direct tax.
       The tax imposed by the Affordable Care Act, by every 
     measure, extends beyond the taxing power granted to Congress 
     by the Constitution and it is only necessary and proper that 
     Congress repeal the individual mandate.