But Roberts decided to judge the provision not as a mandate-with-penalty, which is how Congress actually framed it, but rather as how Congress could have framed it, as a tax.

FORBES: When the Court Does Congress' Homework, Liberty Is at Peril

In answering that question we must, if "fairly possible, " construe the provision to be a tax rather than a mandate-with-penalty, since that would render it constitutional rather than unconstitutional (ut res magis valeat quam pereat).

WSJ: ObamaCare and the Power to Tax

And so, layered atop the convoluted tax provision for percentage depletion, the fancy term for imaginary depreciation writeoffs, is a penalty called the alternative minimum tax.

FORBES: Magazine Article

The bill maintains death as the maximum penalty in case of rape where the victims dies or slips into a coma, as was the provision in the interim law.

WSJ: India Rape Law Set to Get Parliament Clearance

The proposed law maintains death as the maximum penalty in case of rape where the victims dies or slips into a coma, as was the provision in the interim law.

WSJ: India Parliament Clears Tough Rape Law