For the General Welfare: Finding a Limit on the Taxing Power after NFIB v.Sebelius

Abstract

In National Federation of Independent Business v. Sebelius, the Supreme Court held that the Affordable Care Act’s individual mandate violated the Commerce Clause but upheld the mandate under the Taxing Power. While the Court’s decision has radically foreclosed congressional action under the Commerce Clause, it has allowed congressional authority under the Taxing Power to expand beyond the Commerce Clause. This departure from previous Supreme Court jurisprudence is significant.