Recap from SCOTUSBlog:
"Essentially, a majority of the Court has accepted the Administration's backup argument that, as Roberts put it, "the mandate can be regarded as establishing a condition -- not owning health insurance -- that triggers a tax -- the required payment to IRS." Actually, this was the Administration's second backup argument: first argument was Commerce Clause, second was Necessary and Proper Clause, and third was as a tax. The third argument won."
"The rejection of the Commerce Clause and Nec. and Proper Clause should be understood as a major blow to Congress's authority to pass social welfare laws. Using the tax code -- especially in the current political environment -- to promote social welfare is going to be a very chancy proposition. "
"Aren't you a little young to being doing this?"
"Yes, yes I am"
-Phineas and Ferb