(on motion for summary judgment, court determines that Section 5000A of Patient Protection and Affordable Care Act is unconstitutional as beyond the power of the Congress under the Commerce Clause; the Section imposes a penalty on persons who fail to obtain and maintain "acceptable" health insurance as determined by federal government; court rejects federal government's argument that Section imposes a tax (which is contrary to the President's argument made while promoting the Act that the Section did not impose a tax) and, as such, is not within the authority of the Congress under the Taxation Clause of the Constitution; provision constitutes a regulatory penalty for inactivity; invalidation of other parts of the bill not required).