In answering that constitutional question, this Court follows a functional approach,“[d]isregarding the designation of the exaction, and viewing its substance and application.” United States v. Constantine, 296 U. S. 287, 294. Pp. 33–35. Such an analysis suggests that the shared responsibility payment may for constitutional purposes be considered a tax. The payment is not so high that there is really no choice but to buy health insurance; the payment is not limited to willful violations, as penalties for unlawful acts often are; and the payment is collected solely by the IRS through the normal means of taxation.
Understand that the decision to characterize the law as a tax (even though the Justice Department made the opposite argument) is not entirely outlandish. Courts have an obligation to presume statutes are constitutional. Roberts particularly hails from that jurisprudential pedigree, as opposed to someone like Justice Thomas or Scalia.
There are conservatives like Roberts obsessed with reining in courts, largely from their Roe v Wade shell shock and other 1970s opinions. Conservatives like Scalia and Thomas are more interested in enforcing constitutional limits to protect liberty.
When you hear Republican politicians warn about ”legislating from the bench,” they are using rhetoric from two decades ago when courts advanced a leftist agenda in the absence of legislative activity. The term today is as archaic as parachute pants and AMC Gremlins. These days, legislatures are passing leftist legislation that exercises unconstitutional power. In that circumstance, it is up to the courts to defend the Constitution. Today, the Court flinched from that obligation, in part because of decades of conservatives repeating the empty and now obsolete admonition against “legislating from the bench.”