It's pointless to try to draw a distinction here, because you can re-frame the exact same behavior several different ways, some of which are already common, so it doesn't represent any expansion of power. Like, raise taxes by that much and give people with insurance a credit for it, but not those without insurance. Done. No "worse" than e.g. child tax credits, as far as constitutionality. Insisting that the law do some particular word-dance to get to the exact same place isn't productive and doesn't defend liberty.