While conservatives are doing well at trying to stop the implementation of Obamacare, some are tempted by the fruit of nullification--the theory that a single state under the 10th Amendment can nullify a federal act of Congress. Case in point, the South Carolina legislature just passed what amounts a bill that attempts to nullify Obamacare inside the borders of South Carolina by making any citizen "who is forced to pay federal tax penalties due to a violation of the Obamacare healthcare mandate, which penalizes for non-compliance, ... [to] be allowed to deduct the full penalty amount from their SC state tax liability."
They unfortunately "lean heavily on the 10th amendment and claim it gives states the right to invalidate unconstitutional federal legislation."
This is nothing more than a restatement of the political philosophy of John C. Calhoun, who, during the Nullification Crisis of 1832, claimed the authority of the Founders for his pro-nullification arguments. Unfortunately for his cause, James Madison, who was still alive, corrected Calhoun's history and political principles which at their heart was a rejection of the Founders' principles (this rejection can be seen most notably in Calhoun's theory of the concurrent majority).
We would do well to follow Madison and Founders and leave Calhoun in the dustbin of history.
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