Does the Constitution Prohibit Obamacare Waivers? [Reader Post]

As I was reading through all of the fallout discussions from Roberts’ decision on Obamacare, it suddenly occurred to me that most of the analysis to date has been done under the assumption that the Commerce Clause was the keystone of the legislation, not the power of Congress to tax. What happens when you look at Obamacare from a perspective of Congress’ ability to tax?