jayparkinsonmd and matthewdipaolamd selectively quote a letter from the Joint Committee on Taxation that includes the language:
H.R. 3962 provides that an individual (or a husband and wife in the case of a joint return) who does not, at any time during the taxable year, maintain acceptable health insurance coverage for himself or herself and each of his or her qualifying children is subject to an additional tax.
[A bunch of helpful context, omitted here]
Criminal penalties
Prosecution is authorized under the Code for a variety of offenses. Depending on the level of the noncompliance, the following penalties could apply to an individual:
• Section 7203 – misdemeanor willful failure to pay is punishable by a fine of up to $25,000 and/or imprisonment of up to one year.
• Section 7201 – felony willful evasion is punishable by a fine of up to $250,000 and/or imprisonment of up to five years.
It’s true, of course, that it would be theoretically possible for somebody who refused to buy health insurance and willfully refused to pay the increased tax could end up in prison for felony willful tax evasion.
But it’s not actually going to happen. It’s really just a talking point. And that’s a game two can play. Can I say something similarly ridiculous? Let me try:
Under the current tax code, you can take deductions for political donations. So somebody with my income who makes a large donation to the Republican National Committee would pay fewer taxes than I, who did not. And if I decide to willfully pay the same amount of taxes that they did because I think I have a constitutional right not to be penalized for not donating to the RNC, I could end up in prison. The Republicans aren’t fighting to change this—so I have to assume those fascist Republicans want everybody who doesn’t donate to their reelection to go to prison.




