"The statute gives the Treasury secretary the authority to collect these penalties 'on an annual, monthly, or other periodic basis as the Secretary may prescribe.' It does not allow the secretary to waive the imposition of such penalties, except in one circumstance: Section 1332 authorizes the Treasury secretary to waive the employer mandate, but only as part of a state-specific waiver, and only if the state enacts a law that would provide equally comprehensive health insurance to as many residents, and only if that law would impose no additional cost to the federal government, and only if there is a 'meaningful level of public input' over the waiver and its approval, and even then not until 2017."