The Supreme Court rejected arguments that the individual mandate involves a ` ` penalty '' The ' ` ` is like a tax in many ways , '' Chief Justice John Roberts wrote . The Obama administration argued that it 's a mandate but also could be seen as a tax . The administration said the Anti - Injunction Act does not apply .
The Supreme Court rejected arguments that the individual mandate involves a `` penalty '' The mandate `` looks like a tax in many respects , '' Chief Justice John Roberts wrote . The Obama administration argued that it 's a penalty but also could be viewed as a tax . The court said the Anti-Injunction Act does not apply .