If you have yet to make up your mind about the Affordable Care Act, this list might help you decide.

1. Individual mandate

Obamacare may have been upheld as constitutional by the Supreme Court, but Chief Justice John Roberts’ extraordinary opinion clearly labeled the law’s individual mandate a tax. Whether the power to enact a penalty for failing to purchase a product derives from the Commerce Clause or Congress’ taxing authority makes little difference. Every American will have to purchase health insurance and those who don’t will face an IRS-enforced tax that totals 2.5 percent of adjusted growth income in 2016.

2. Employer mandate

At a time when America needs jobs more than anything else, along comes Obamacare and its tax on businesses that don’t offer healthcare benefits. Companies with more than 50 employees will have to pay a tax of $3,000 per employee, a sure-fire way to keep companies from hiring new workers.