SO JACK BALKIN THINKS THE HEALTHCARE MANDATE IS OKAY BECAUSE IT’S A TAX. I’m not sure I buy his argument that it’s not a “direct tax,” though. Can’t it be looked at as a tax on individuals that’s only abated if they buy health insurance? I’d say it’s close enough to a head tax to cause worry. But Ann Althouse wonders how Democrats can politically stomach calling ObamaCare a new tax program, especially when, as some may recall, Obama promised no tax increases on people making under $250,000 — in “any form.”

UPDATE: Obama claimed health care mandate is not a tax.