I think there's a lot of misunderstanding with this tax. It's intentionally confusing. Also, it has a lot in common with our current situation with vax mandates actually. Like in the way the Federal Government uses employers to leverage enforcement on employees and ignorant, lazy, frightened employers get duped into playing along. Also in the way the propagandized normies are trained to believe they have a societal and moral obligation to participate and they look down on anyone who doesn't want to.