Double Secret Tax Penalties

I was perusing the Pelosi monstrosity of a "health care" plan, just trying to find out how the new tax on "unacceptable" health insurance would work, including just how "unacceptable insurance" was defined by the act. On page 501 we are given the following helpful information:

‘‘(2) ACCEPTABLE COVERAGE.—For purposes of this section, the term ‘acceptable coverage’ means any of the following:

‘‘(A) QUALIFIED HEALTH BENEFITS PLAN COVERAGE.—Coverage under a qualified health
benefits plan (as defined in section 100(c) of the ).

Section 100(c) of WHAT? Obviously they forgot to say of this act.

O.K., so I go to 100(c) of this act and is acceptable coverage defined there? Nope, gotta go to 302(d)(2).

(2) ACCEPTABLE COVERAGE.—For purposes of
4 this division, the term ‘‘acceptable coverage’’ means
5 any of the following:
6 (A) QUALIFIED HEALTH BENEFITS PLAN
7 COVERAGE.—Coverage under a qualified health
8 benefits plan.

That's it? How do we define a "qualified health benefits plan"? Turns out we don't. Instead, the "Commissioner" along with the Treasury gets to decide who gets taxed.

12 The Commissioner shall make determinations under
13 this paragraph in coordination with the Secretary of
14 the Treasury.

There are no statutory guidelines given in this. It seems to be entirely at the discretion of the Executive Branch. How is this allowable under the Constitution? How is this not Congress ceding the power to tax to the President?

All I can say is, ugh.

Ugh.