Reclaiming Individual Liberty Act

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 pursuantto the following: Article I, Section 8, Clause 1 (The Congress shall havePower to lay and collect Taxes, Duties, Imposts, and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States;),Article I, Section 9, Clause 5 (No Capitation, or otherdirect, Tax shall be laid unless in Proportion to the Censusor Enumeration herein before directed to be taken), andArticle I, Section 8, Clause 18 (To make all Laws which shallbe necessary and proper for carrying into execution theforegoing Powers, and all other Powers vested by thisConstitution in the Government of the United States, or inany Department of Officer thereof).In National Federation of Independent Business v. Sebelius,the Supreme Court ruled that the financial penalty forfailing to purchase health insurance as mandated by theAffordable Care Act is a tax that Congress may impose throughthe taxing power. Even if the penalty imposed by theAffordable Care Act must be construed to be a tax, it doesnot satisfy the three types of taxes--income, excise, ordirect--that are listed as valid in the Constitution. Thepenalty is not assessed on income so it is not a valid incometax. The penalty is not assessed uniformly and is triggeredby economic inactivity so it is not a valid excise tax.Finally, the penalty is not apportioned among the states bypopulation and therefore is not a valid direct tax.The tax imposed by the Affordable Care Act, by everymeasure, extends beyond the taxing power granted to Congressby the Constitution and it is only necessary and proper thatCongress repeal the individual mandate. [Page H36]