According to the court, “To have standing, a plaintiff must ‘allege personal injury fairly traceable to the defendant’s allegedly unlawful conduct and likely to be redressed by the requested relief,’ “but “No plaintiff has shown such an injury.” The opinion was joined by Chief Justice John Roberts and Justice Clarence Thomas, Sonia Sotomayor, Elena Kagan, Brett Kavanaugh and Amy Coney Barrett.
According to the Supreme Court, since the Tax Cuts and Jobs Act in December 2017 already reduced the Individual Shared Responsibility Payment to zero, no individuals were penalized by not having minimum required coverage. However, the act still contains two tax matters that affect many taxpayers: Net Investment Income Tax and additional Medicare Tax. The Net Investment Income Tax applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts while the Additional Medicare Tax is an extra 0.9% tax on top of the standard tax payment for Medicare. Both additional taxes apply to taxpayers whose income is above the certain statutory income threshold amounts.
