Chief Justice Roberts wrote that Congress had the authority to adopt the mandate under its taxing power, but not under its commerce clause authority.
Solicitor General Donald Verrilli cited the taxing power in the administration’s third backup argument. The first was that the law could be enacted under the commerce clause, and the second was that it was authorized under the necessary and proper clause.
“Solicitor General’s Third Backup Argument Is a Winner in Health Law Case”
June 28m 2012