Penalty? Tax? I don't think it matters...
Well, of course it doesn't matter in the sense that we are still obligated to pay it should we fall into that qualification category. 
What I'm thinking of is how the RWers view this debate, especially the TeaBaggers. They've pretty much sold out to the Grover Norquist "no revenue enhancements" meme anyway.
But does defining whether the penalty for non-compliance is a tax or not really matter? No.
For the past 30 years or so (since Reagan) a constant drumbeat of RW talking has proclaimed that any tax increase on the upper tier of income earners was "punishing success." In effect, they've come to the conclusion that any tax is a penalty anyway. The Limbaughts and sheeple listening to the RW echo chamber have bought in.
In effect, even if we "win" the debate and the M$M starts complying with the "penalty" label, the RWers will still hear "tax." I think it's why the admin and Dems in general have stayed out of the discussion and let the RWers wrangle it out. They know it doesn't really matter, and much time is being wasted arguing over it. Let them waste their time.
I'm out of that discussion with RWers in the future. It just doesn't matter.
= new reply since forum marked as read
