Updated

Sen. Marco Rubio, R-Fla., announced Tuesday that he is proposing an amendment to the U.S. constitution that would effectively invalidate the requirement under ObamaCare that nearly everybody buy health insurance.

The proposed amendment, named the “Right to Refuse” amendment, would make it unconstitutional for Congress to enact a law that imposes a tax on citizens who fail to purchase goods or services Congress has deemed mandatory. The idea is that it would apply to the so-called individual mandate, which was interpreted in 2012 as a tax.

The Supreme Court ruled last year that the mandate clause of President Obama’s Affordable Care Act, which requires individuals to purchase health insurance regardless of their situation, was constitutional under the government’s power to tax the population.

Rubio says the recent revelation the IRS was targeting conservative groups is compelling evidence the agency should not be tasked with overseeing a mandatory tax on all Americans.

“We should put our faith in the American people to decide what goods and services they want to buy, not have Congress dictate it and have the IRS empowered to harass Americans to make sure they do it,” Rubio said in a press release.

Congressman Steven Palazzo, R-Miss., has introduced companion legislation to the amendment in the House of Representatives, according to the press release.