It's like the ACA. It was never illegal to not have health insurance. You wouldn't go to jail. Technically you weren't even penalized. You were just taxed at a

It's like the ACA. It was never illegal to not have health insurance. You wouldn't go to jail. Technically you weren't even penalized. You were just taxed at a higher rate. SCOTUS was on board with that, since Congress has the power to tax. It's not illegal to not have kids. You won't go to jail. You're not penalized. You're just taxed at a higher rate. It's not illegal to be employed. You won't go to jail. You're not penalized. You're just taxed at a higher rate. It's not illegal to keep a vacant rental. You won't go to jail. You're not penalized. You're just taxed at a higher rate. All of those are compelling in the same way: "Do this thing and we'll tax you less."