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Health Care Reform Updates

New Tax Law Effectively Repeals the Individual Mandate

Posted on December 19 2017 07:33 PM

Repeal Effective in 2019

President Trump has signed into law the Tax Cuts and Jobs Act, which, among other things, effectively repeals the Affordable Care Act's (ACA) individual mandate beginning in 2019

Individual Mandate Repeal Effective in 2019
Under the ACA, individuals are currently required to have minimum essential health coverage, qualify for an exemption from the requirement, or pay a penalty tax. This ACA provision is known as the "individual mandate." Effective in 2019, the individual mandate is effectively repealed, as the penalty tax for noncompliance with the mandate will be reduced to $0.

Our Individual Mandate (Individual Shared Responsibility) section provides additional information on the individual mandate.