The individual mandate, by contrast, vests Congress with the extraordinary ability to create the necessary predicate to the exerciseofan enumerated power and draw within its regulatory scope those who would otherwise be outside of it.
We have never held that any exaction imposed for violation of the law is anexerciseof Congress' taxing power even when the statute calls it a tax, much less when (as here) the statute repeatedly calls it a penalty.
Given its inherent risks, nuclear power has always been anexerciseof mind over matter, in which human intellect seeks to harness the powerof nuclear fission of radioactive materials.