NFIB v Sebelius (ACA)

The Affordable Care Act's individual mandate is a valid exercise of Congress's power to lay and collect taxes (the shared-responsibility payment functioning as a tax), even though it could not be sustained under the Commerce Clause or the Necessary and Proper Clause because those powers do not authorise Congress to compel individuals to engage in commerce; separately, the Medicaid-expansion condition was unconstitutionally coercive as applied.