NALBANDIAN, Circuit Judge. Tyler Smith pleaded guilty to conspiring to distribute methamphetamine. As a repeat offender, he faced a statutory mandatory minimum of 180 months. But because Smith cooperated, the government moved for a downward departure and a release of the mandatory minimum, which the district court granted. The district court then sentenced Smith to 158 months’ imprisonment. Smith now appeals, arguing that the district court improperly calculated the starting guidelines range for the downward departure. Finding no error, we affirm.

SUTTON, Chief Judge. In passing the Affordable Care Act, Congress created a “Shared Responsibility Payment” for individuals who did not purchase qualifying individual health insurance plans. Congress eventually eliminated the Payment. That development did not end debates over whether the Payment is a tax or a penalty. At issue today is whether the Payment amounts to a “tax . . . measured by income” under the Bankruptcy Code’s provisions for prioritizing the payment of some debts over others. We join the Third and Fourth Circuits in concluding that it is.