Can the President waive a tax?

The Administration today announced that it was going to delay the employer mandate in Obamacare:


As I recall, the Supreme Court famously ruled in 2012 that the mandate in Obamacare was a (constitutional) tax, not a (potentially unconstitutional) mandate.

But if it’s a tax, does the President have the authority to unilaterally make this decision, without any enacting legislation? If so, what would stop him from changing any other tax rate? Could he decide that the “rich” should pay 70% of their income in taxes? Could he waive the federal gas tax for people buying gas with an EBT?

And…what’s to stop President Rand Paul from unilaterally enacting a flat tax in 2017?

As bad as Obamacare is, it’s the undisputed law of the land now. Are we no longer a nation of laws?

Just how far down the rabbit-hole have we gone?


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