How is Obamacare being Upheld unconstitutional?

I’m not RNATB, but, you’re still talking about an infraction defined in the criminal code, with citation issued by a law enforcement officer and the fine handled through the court. That’s pretty different from a calculation made on your income tax filing.

Right, but it is just sleight of hand. Pick something that the feds cannot constitutionally do. Instead of saying that failure to do X is a misdemeanor punishable by a fine of $50, just say that failure to do X must be reported on your tax report next year and be assessed a tax surcharge of $50, collected by the IRS. Now, the power is there. It’s a silly distinction to make, is it not?

What if they raised everyone’s taxes by $50 and if you do X you get a $50 credit? Isn’t that a silly distinction to make?

Not really. Look at Congress’ powers under Clause 5 of the 14th Amendment. If they claim to be doing something for remedial purposes, and there are some legislative findings in the record about the thing to be remedied, all is well. If they say they are remedying something and don’t bother to find any examples, the enactment exceeds their power.