The ACA added section 6055 to the Internal Revenue Code, which requires insurers and applicable large employers, among other reporting entities, to annually report on whether their insureds held minimum essential coverage in the prior tax year. In a recent proposed rule, the Treasury Department and the IRS noted that “because the individual shared responsibility payment under section 5000A was reduced to zero for months beginning after December 31, 2018, the Treasury Department and the IRS are studying whether and how the reporting requirements under section 6055 should change, if at all, for future years. ”Notwithstanding the change in federal law, the following jurisdictions have individual mandates with enforceable penalties in effect for 2019: the District of Columbia, Massachusetts, and New Jersey. Practitioners should be on the lookout for IRS guidance, as well as similar reporting requirements in those jurisdictions, particularly if the IRS does away with reporting for minimum essential coverage for the 2019 tax year.