'Mike Franc, Heritage’s Vice President of Government Studies, explained the details of reconciliation’s applicability thusly:
Now that the individual mandate has acquired the official constitutional status of a “tax”, there is no longer any doubt that the Congress, and more specifically the Senate, can repeal it pursuant to the simple majority vote threshold available under the Budget Act’s reconciliation process. Some Senate insiders were concerned that the reconciliation process would leave too much of Obamacare intact, including the individual mandate. But today’s decision, while alarming in so many other ways, dispels with that concern.
The mandate is now a revenue provision. Therefore, it is germane and not subject to a Senate parliamentary point of order to strike it from a repeal bill. The Senate’s filibuster process that would require a supermajority of 60 Senate votes to approve repeal is now irrelevant.'
Senate GOP Will Use Reconciliation to Repeal Obamacare
Justice Roberts is, indeed, a genius!