Spending Power
Facts: Individual mandate of ACA. Asks whether it’s a tax, whether the commerce clause can uphold it, whether the whole ACA is a tax, and whether the Spending Clause is okay to uphold Medicaid.
Opinion: Not a tax but a penalty. Not okay under Commerce Clause. Sort of a tax. Not okay under Spending Clause.
Significance: state regulates for health, safety, public morals, general welfare etc.