| http://www.w3.org/ns/prov#value | - They argue, therefore, not just that the minimum coverage penalty is not a tax, but also that the AIA is not jurisdictional and can thus be waived by the Court; that the minimum coverage requirement can be challenged independently of the penalty that enforces it, whether or not that penalty is a tax; and that the states can challenge the requirement regardless of whether private plaintiffs could,
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