There’s Mitt Romney, praising then what he detests now as a tax. There is one big difference between the Romneycare tax and the ACA/Obamacare tax: under both plans people who can easily afford health insurance but choose to put the risk on the rest of us pay a small fine. That’s what the tax part really is. But right now the ACA tax is purely voluntary, there’s no penalty for not paying it. Romney’s tax was enforced the Massachusetts state revenue office, similar to the IRS.