What Individual Mandate Repeal Means for Employers The individual and employer mandates are intertwined, so eliminating one could start to unwind the other

December 22nd, 2017

The Tax Cuts and Jobs Act, passed by Congress on Dec. 20, effectively repeals the Affordable Care Act's (ACA's) requirement that most Americans obtain ACA-compliant health coverage, effective in 2019.

https://www.shrm.org/ResourcesAndTools/hr-topics/benefits/Pages/individual-mandate-repeal-affects-employers.