Lyle:The rejection of the Commerce Clause and Nec. and Proper Clause should be understood as a major blow to Congress's authority to pass social welfare laws. Using the tax code -- especially in the current political environment -- to promote social welfare is going to be a very chancy proposition.
Lyle:Interesting, at least to scholars, that while the mandate and its attached penalty are a tax for purposes of its constitutionality, but not for the Anti-Injunction Act. If it were a tax for AIA purposes, this case would not have been decided re the mandate.
Lyle:For all of those who second-guessed the Solicitor General's defense of ACA, it might be worth noting that the tax defense of the mandate was, indeed, an argument that the government lawyer did advance.