Signed into law on Dec. 22, 2017, the tax reform bill, called the Tax Cuts and Jobs Act, reduces the ACA’s individual shared responsibility (or individual mandate) penalty to zero, effective beginning in 2019. As a result, beginning in 2019, individuals will no longer be penalized for failing to obtain acceptable health insurance coverage. However, the individual mandate continues to apply in 2017 and 2018. This ACA Compliance Bulletin provides an overview of the repeal.