The U.S. Supreme Court's opinion in NFIB v. Sebelius wasn't the last challenge to the Affordable Care Act (aka "Obamacare"); oh, no, not by a long shot. As you'll recall, Chief Justice John Roberts decided that, while the ACA's individual mandate and accompanying penalty wasn't a valid exercise of Congress' Commerce Clause authority, it was permissible as a tax.
Enter Timothy Sandefur, who represented the petitioner in Sissel v. U.S. Dept. of Health and Human Services. He made the too-clever-by-half contention that, if the ACA is a tax, then it should have originated in the House of Representatives, as the Constitution requires of all spending bills. Because it originated in the Senate, the law is unconstitutional.
Nice try, but the D.C. Circuit Court of Appeals wasn't having it.
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