Tax legislation has to originate in the House; the health-care law didn’t.

"[The Supreme court ruled] Obamacare could be upheld only as a tax. Not that Obamacare is necessarily a legitimate tax. To be a legitimate tax measure, Obamacare would have to have complied with all the Constitution’s conditions for the imposition of taxes. Because Democrats stubbornly maintained that their unilateral handiwork was not a tax, its legitimacy vel non as a tax has not been explored. Indeed, it is because Obamacare’s enactment was induced by fraud — a massive confiscation masquerading as ordinary regulatory legislation so Democrats could pretend not to be raising taxes — that the chief justice was wrong to rebrand it post facto and thus become a participant in the fraud." Tax bills must originate in the House, but Obamacare originated in the Senate.

http://www.nationalreview.com/article/360460/obamacares-unconstitutional-origins-andrew-c-mccarthy#!