Best part of the "mandate" is that if you don't pay the tax it's not punishable
The law states that there will no enforcement of penalties for those who fail to pay it
Where is that found?
What I find is...
‘‘SEC. 5000A. REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE.
‘‘(a) REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE.—
An applicable individual shall for each month beginning
after 2013 ensure that the individual, and any dependent of the individual
who is an applicable individual, is covered under minimum
essential coverage for such month.
‘‘(b) SHARED RESPONSIBILITY PAYMENT.—
‘‘(1) IN GENERAL.—øReplaced by section 10106(b)¿ If a taxpayer
who is an applicable individual, or an applicable individual
for whom the taxpayer is liable under paragraph (3),
fails to meet the requirement of subsection (a) for 1 or more
months, then, except as provided in subsection (e), there is
hereby imposed on the taxpayer a penalty with respect to such
failures in the amount determined under subsection (c).
‘‘(2) INCLUSION WITH RETURN.—Any penalty imposed by
this section with respect to any month shall be included with
a taxpayer’s return under chapter 1 for the taxable year which
includes such month.
‘‘(3) PAYMENT OF PENALTY.—If an individual with respect
to whom a penalty is imposed by this section for any month—
‘‘(A) is a dependent (as defined in section 152) of another
taxpayer for the other taxpayer’s taxable year including
such month, such other taxpayer shall be liable for
such penalty, or
‘‘(B) files a joint return for the taxable year including
such month, such individual and the spouse of such individual
shall be jointly liable for such penalty.