BOSTON ( TheStreet) -- Now in October we have falling leaves, pumpkins, the baseball playoffs and, oh yes, a slew of new taxes linked to the formal rollout of Obamacare. The tax portion of the Affordable Care Act has taken a back seat to other, mostly political issues, but it's the central reason the ACA is even alive today. The U.S. Supreme Court, in a 5-4 vote, upheld Obamacare due primarily to the individual mandate portion of the ACA. Chief Justice John Roberts ruled the mandate's penalty for not signing up for Obamacare was constitutional because it was deemed a tax, an argument rarely made by proponents when the legislation was being written and debated. Now the tax issue begins to take center stage with this week's open enrollment phase. The law phases in new taxes on individuals, employers and insurance companies. To explain those taxes and their impact on Americans, we reached out to Rande Spiegelman, vice president of financial planning at the Schwab Center for Financial Research.