http://www.washingtontimes.com/news/2012/jun/28/curl-roberts-to-the-rescue-for-romney/ This is a much more simplified version of what Roberts may have been thinking. He is calling it a tax and saying Congress can do that but they cannot use the Commerce Clause. It may have done more harm than good to liberals trying to use the Commerce Clause for everything. Obama gets his short term victiory but Republicans can say Obama raised taxes in a recession on people making less than $250K. Then future Congresses may only be able to pass legislation like this if they straight up call it a tax. Can you picture a Democratic Congress making everybody buy solar panels for their house? They would have to admit is a tax from the get go. No more "interstate commerce" silliness.