As to why the health care tax is a tax upon the poor, “The dollar amounts are also phased in at $95 in 2014, $325 in 2015, and $695 beginning in 2016 (with annual increases after that). The Congressional Budget Office projects that 3.9 million people will pay the penalty in 2016.” (Kaiser Foundation)
Since the health care act has been interpreted as a tax, it would seem to be a tax on the poor for being too poor to afford it.
Do we think that the 3.9 million people that will avoid buying health care, and so are saddled with the additional tax burden, will be the rich? Or the poor? Being that the wealthy (almost universally) already have health care and so could not be penalized, only those that cannot afford to purchase insurance will be taxed.
The tax system functioning the way it does, the tax will be paid through the confiscation of tax returns, child tax credits and income credits, these being traditionally relied upon by the poor as income for basic necessities rather than as disposable income.
Further, while it is true that those suffering in extreme poverty will be exempt from the tax, those that qualify for this kind of exemption generally pay no taxes. Having minimal or negligible income they have nothing to pay the tax with, but this accounts for a very small percentage of potential payers.
The working poor are the only available source for the additional tax income planned to offset the costs of the program.