The legislation, from Rep. Raul Labrador (D-Idaho), finds that Congress explicitly decided not to call the mandate and its penalties a tax. And, it amends the law to say it shall not be construed as a tax, or as any other power of Congress listed in the 16th Amendment to the Constitution, which gave Congress the power to lay and collect taxes on income.


It's not immediately clear what the effect of the bill would be if it were to become law, as the Supreme Court decided the mandate can survive as a tax even without any explicit reference to it as a tax in the law. The bill is unlikely to become law due to certain opposition in the Democratic Senate.

Nonetheless, Republicans have used multiple strategies for attacking the law throughout the 112th Congress, including by holding two votes on a full repeal of the law.

Labrador's bill, H.R. 6334, is cosponsored by Reps. Roscoe Bartlett (R-Md.), Ann Marie Buerkle (R-N.Y.), Phil Roe (R-Tenn.) and James Sensenbrenner (R-Wis.).