The Supreme Court says it’s a tax, so it is a tax. End of story.

WALLACE: “This is a tax increase on the middle class of $27 billion over the next ten years.”

LEW: “No, what this is is this is a law that says if you can afford insurance and you choose not to buy it and you choose to have your health costs be a burden to others, you’ll pay a penalty so that you’ll pay our fair share. That’s what this law says.

“For the 99% of people who buy insurance or who get it through the tax cuts that are in this Act, they’re not going to be affected. You keep your insurance, you don’t pay any kind of penalty.