By now, everyone has heard about the tax bill that was signed into law by President Trump on December 22, 2017. You may have heard that the tax bill eliminated the health insurance mandate, but the specifics of the tax bill are important. Starting in 2019, the penalty was eliminated for individuals who do not purchase health insurance or receive insurance through their employers. This bill, however, did not affect the requirement for employers with more than 50 employees to provide certain minimum health insurance to their employees. As a result, health insurance related effects of this tax bill for most public employers will be minimal.