How would an individual mandate be a write-off?
Read Roberts' ACA decision. A tax 'penalty' for not doing something is exactly the same as a deduction for doing it. In either case, you pay less in taxes if you do as you're told.
Robert's realised that striking down the individual mandate would have undermined decades of tax incentives and stripped the federal government of the power to manipulate behavior via the tax code - and he simply didn't have the guts to do it.
How would an individual mandate be a write-off? It's a simple question.
I just answered you. Is there something about my explanation you didn't understand, or disagree with?