Unfortunately for them, the United States Constitution ensures that I have the RIGHT to be irresponsible with respect to my own health, and the United States Supreme Court has ruled accordingly. What they did say, however, was that the Congress has the right to impose a TAX on people who are uninsured, with the hope that that onerous tax would induce everyone - even healthy bastards - to buy insurance that they don't want and probably don't need. But Congress MAY NOT demand that I buy health insurance, under penalty of law.
But that is the end effect of the tax "incentive". Congress is abusing the taxation power, using it as an all-purpose means of coercing behavior.