Opponents of healthcare reform (PPACA) contend it’s unconstitutional, as it forces us to buy health insurance or pay a fine. But is it? Suppose the IRS raised our taxes by the penalty amount, then gave everyone with insurance a deduction equal to the penalty? This would be functionally equivalent to the PPACA tax provisions. It’s also how the IRS treats the charitable and mortgage interest deductions. The Supreme Court will strike down the Mandate.