In December 2017, the federal administration’s tax bill – the Tax Cuts and Jobs Act, phased out the individual mandate requirements, with the penalty for failing to have qualified insurance eliminated starting in 2019. For 2018, the mandate remains, with the penalty set at $695 per adult or 2.5% of household income, whichever is higher. The individual mandate is cited as one of the tenants of the success of the Affordable Care Act. In order to ensure a healthy risk pool, participation of as many individuals as possible was key.