Twenty attorneys general, led by Republican Bill McCollum of Florida, filed suit against the federal government immediately after President Obama’s health-care overhaul became law...
In its defense of the law, the Justice Department invoked the Commerce Clause and claimed penalties for Americans without health-care coverage were consistent with the federal government’s powers to regulate interstate commerce and impose taxes.
The Justice Department filing describes the penalty as a tax, stating that the law “imposes a tax on the choice of a method to finance the future costs of one’s health care.”
Let's fire up the Way Back Machine:
The Liar-in-Chief claims the health care insurance penalty isn't a tax. Zoom to the 3:15, 3:50 and 5:00 marks.