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119 W. Va. L. Rev. 145 (2016-2017)
Testing for Regulatory Penalties: Insuring the Health of Federalism in the Age of Obamacare

handle is hein.journals/wvb119 and id is 155 raw text is: TESTING FOR REGULATORY PENALTIES: INSURING THE HEALTH OF FEDERALISM IN THE AGE OF OBAMACARE Steven Z. Hodaszy* 1. IN TRODU CTION ............................................................................. 146 II. THE ACA, THE INDIVIDUAL MANDATE, AND THE SHARED RESPONSIBILITY PAYMENT .......................................................... 153 III. ARGUMENTS FOR AND AGAINST THE ACA, AND CHALLENGES TO THE INDIVIDUAL MANDATE IN THE LOWER COURTS ................... 158 A. The Federalist Structure ofAmerican Government, and Federalism-Based Arguments Against the ACA ................... 160 B. Legal Challenges to the ACA ................................................ 162 1. The Claim that the Individual Mandate Exceeded Congress's Comm erce Power ......................................... 164 i. Commerce Clause Jurisprudence Prior to the New D ea l .......................................................................... 16 5 ii. The Modern, Broad Interpretation of the Commerce C la use ....................................................................... 166 iii. Commerce Power Limits Concerning Regulation of Noneconom ic Activity ............................................... 169 iv. Arguments as to Whether the Individual Mandate Was Within the Scope of Congress's Commerce Power.. 172 2. The Argument that the Shared Responsibility Payment Was a Valid Exercise of Congress's Taxing Power ................ 174 i. The Scope of the Taxing Power ................................ 175 ii. Early Cases Upholding Congress's Broad Power to T ax ........................................................................... 1 8 0 iii. 1920s and 1930s Decisions Invalidating Unconstitutional Regulatory Penalties Disguised as T ax es ......................................................................... 18 6 * Assistant Professor of Taxation, Robert Morris University. A.B., Amherst College, 1988; J.D., New York University School of Law, 1991; LL.M. (taxation), New York University School of Law, 2010. The author wishes to extend his sincere thanks to the editors of the West Virginia Law Review for their many helpful suggestions and their valuable assistance with this Article. Any errors or omissions and all opinions are solely those of the author.

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