Presumable he is referring to this:
One of the ACA architects has stated that:
A) the bill was written in such a way so that the CBO did not interpret the fine's as Taxes.
b) said : “In terms of risk-rated subsidies, if you had a law which said that healthy people are going to pay in—you made explicit that healthy people pay in and sick people get money, it would not have passed, okay. Lack of transparency is a huge political advantage. And basically, call it the stupidity of the American voter or whatever, but basically that was really, really critical for the thing to passLook, I wish Mark was right that we could make it all transparent, but I’d rather have this law than not.”
this was in the news recently.