Does The MandateTax Apply To Those With Income Below 133 Of Poverty Level?

So the Supreme Court decision on the Affordable Care Act is out. The mandate to buy health insurance is constitutional solely because it is a tax. In other news, the Federal government can’t cut funds from states that don’t expand Medicaid. I suspect some states won’t expand coverage because they are already having problems paying for current Medicaid coverage. So if a state doesn’t expand Medicaid coverage, does the tax apply to people who are uninsured solely because their state didn’t expand Medicaid coverage? In other words, does the tax just hit the middle class, or the middle class and working poor?

Thanks to InstaPundit for the link to the opinion.