2017 ACA Reporting Guide
There were numerous legislative efforts by the Trump administration in 2017 to repeal and replace the Affordable Care Act, including retroactively eliminating the individual and employer shared responsibility mandates. As part of the recently passed tax reform law known as the Tax Cuts and Jobs Act, the individual mandate penalty was repealed beginning in 2019. However, that law does not include a repeal of the employer mandate. Nor does it repeal the employer reporting requirements. Employers should be prepared to respond to any IRS penalty letters and continue to prepare for 2017 reporting (in 2018).