By “rewriting” ObamaCare in NFIB v. Sebelius, the Supreme Court created a strange new twist on federal taxation: they imposed a surtax on the poor. The Court did that by redefining the penalty (for not having health insurance) as a tax. Usually, government levies surtaxes at the other end, on the wealthy, such as in 1993 when Congress levied 3.6 percent surtax on the highest incomes. But with ObamaCare, an individual who has even the smallest of income tax liabilities and who hasn’t purchased health insurancecan owe an additional tax as of 2014. The smallest individual income tax liability that the IRS will fool with is $1. The smallest income in 2013 that would produce a $1 tax bill was $10,005. That $10,005 income could have been earned by an unmarried person who was under age 25 and therefore ineligible for the Earned Income Credit. After such a person subtracted his $10K personal exemption, he would be left with $5 of taxable income, which would leave him with...(Read Full Article)