Plaintiffs' First Amended Petition contains insufficient allegations to establish that they will certainly be "applicable individuals" who must comply with the minimum coverage provision.

For example, Plaintiffs did not allege any facts which, if true, would certainly establish that they would not be subject to the provision's religious exemptions. Plaintiffs simply alleged that they will be subject to the minimum essential coverage provision - a bare legal conclusion which the Court may not accept as true.

Furthermore, it is not certain from Plaintiffs' allegations that, in the event they were considered "applicable individuals," they would incur the tax penalty for non-compliance. Their First Amended Petition contains insufficient allegations to establish that they will not be subject to one of the exemptions to the penalty.

For all of the reasons stated above, the Court finds that the ten primary Plaintiffs have not plead sufficient facts to establish that they have standing to challenge the Constitutionality of the minimum essential coverage provision of the PPACA.