,,ii #aacth ,,congress #ast ,session ,s4 #efj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #ad1 #bjac ,mr4 ,lee introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide that the individual mandate under the ,patient ,protection and ,affordable ,care ,act shall not be construed as a tax4 #a4 ,findings ,congress finds that on ,june #bh1 #bjab1 the ,supreme ,court ruled that the individual mandate imposed by section #aeja of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh7 and amended by section #ajajf of such ,act and sections #ajjb and #ajjd of the ,health ,care and ,education ,reconciliation ,act of #bjaj 7,public ,law #aaa-aeb71 has certain functional characteristics of a tax and could be sustained as an exercise of ,congress's power to tax under article ,i1 section #h1 clause #a of the ,constitution4 #b4 ,classification of individual mandate as non-tax 7a7 ,in general ,section #aeja of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh7 is amended by adding at the end the following new subsection3 7e7 ,rule of construction ,nothing in the amendments made by this section shall be construed as imposing any tax or as an exercise of any power of ,congress enumerated in article ,i1 section #h1 clause #a of1 or the #afth amendment to1 the ,constitution4 4 7b7 ,effective date ,the amendment made by this section shall apply as if included in the enactment of section #aeja of the ,patient ,protection and ,affordable ,care ,act4