The Supreme Court rejected arguments that the individual mandate involves a `` penalty '' But on the taxation argument , the court agreed . 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 . In his majority opinion for the court, Roberts said Congress has not provided any evidence to support its contention that the mandate is an excise tax.
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 . In his majority opinion for the court, Roberts said Congress has not provided any evidence to support its contention that the mandate is an excise tax.