The Volokh Conspiracy:  “Remember when the Commerce Clause challenge to the individual insurance mandate was dismissed by all serious and knowledgeable constitutional law professors and Nancy Pelosi as ‘frivolous’? Well, as Jonathan notes below, the administration is now apparently telling the New York Times that the individual insurance ‘requirement’ and ‘penalty’ is really an exercise of the Tax Power of Congress.”

See “Healthcare Penalty Need Not Be Apportioned Among the States.”