If you are asking me to cite a specific statute with those exact words...I cannot. The only precedent I can cite is United States v. Lopez, 514 U.S. 549 (1995), which held that the Gun Free School Zones Act was unconstitutional. The Supreme Court ruled 5-4 that to interpret the Commerce Clause in so broad a manner would give Congress unlimited power to regulate just about anything.
The Court relied on Lopez in its ruling in United States v. Morrison, 529 U.S. 598 (2000), holding that portions of the Violence Against Women Act were an unconstitutional exercise of Congressional authority under the Commerce Clause.
Based on the above, it is my layman's opinion that Congress has no authority, express or implied, to impose an individual mandate of this magnitude upon the citizens of this nation.
Regards,
Scott Perry
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