If the ACA is repealed via reconciliation, can it be reinstituted via reconciliation

[Wesley Clark]

If the ACA is a tax which means it can be repealed under budget reconciliation in the senate, that means it could be eliminated in 2013 if the GOP wins the white house and the senate (they will likely win the senate, I think) and keeps the house.

But since the SCOTUS ruled it as a tax, does that mean reinstituting it would only require 50 votes? If the GOP repeals the ACA in 2013, but the democrats win the white house and congress in 2017 can they reinstitute it using the same budget reconciliation method?

I know the ACA was originally passed via reconciliation, but that was only part of the bill. The original bill was passed with 60 votes, then the reconciliation aspect was passed later. The entire bill itself wasn't passed via reconciliation. Does the Roberts decision allow it to be reinsituted that way if it is repealed by the GOP?

If so that wouldn't be so bad, because a lot of aspects of the ACA that couldn't get 60 votes (the public option, a medicare buy in, Rx negotiations) but that can probably get 50 votes could get put back in if the law itself is a tax.