ihopehefails
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The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
Pollock v. Farmers' Loan & Trust Co. - Wikipedia, the free encyclopedia
This decision, which has not been overturned, says that any direct tax on the people by the federal government must be apportioned to the states population so that bigger states should pay more than smaller states simply because they have more people. Any tax that does not do this is unconstitutional.
The current healthcare bill has taxes in it that do not tax people in proportion to the population of the states so it is unconstitutional for that reason.