Two Thoughts re: ObamaCare

1. Why does the penalty for opting out come out of our tax refund?

2. Doesn't it seem ludicrous that the cost of OC is based on gross income? I know everyone has their financial stress, but I also know I am not alone in having unbearable student loans that are inhibiting me from opting in. In this instance, the government is forcing those of us to choose paying our previously determined student loan rates over HEALTHCARE. It's so ridiculous that it leads me to believe that there is of course something in it for the government. Anyone have any ideas? Is there a benefit for the government to receive money from student loans over healthcare? I feel ridiculous suggesting this, but the whole thing is ridiculous. Insight, please!