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It's true that the penalty is placed in the Internal Revenue Code, in a subtitle with the heading "Miscellaneous Excise Taxes." But the Code itself declares that the headings have no legal significance, and no inferences can be drawn from them.
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Congress does have nearly limitless authority to create income tax deductions and could have created one for the cost of buying approved insurance. Courts, however, will not be ruling on the constitutional bill that Congress might have enacted but, rather, on the unconstitutional one that Congress did enact. 041b061a72