Is The Affordable Health Care Act Constitutional?

Yes.

Here's my reasoning.

Congress has the authority to impose taxes. Therefore, Congress has the authority to impose a "Health Care Tax" on every U.S. citizen.

Congress has the authority to grant tax deductions and credits based on the purchase of defined products. Think "mortgage interest deduction" and various energy efficiency tax credits. Therefore, Congress has the authority to waive the "Health Care Tax" if the citizen has purchased a defined product: health insurance.

This ain't rocket science, people. You don't have to be an expert in Constitutional law to understand this.