Legislation has once again delayed Cadillac tax and has suspended health insurer fee. The high-cost employer-sponsored health coverage (Cadillac tax) has been delayed until 2022 (tax years beginning after December 31, 2021).
The annual fee on health insurance providers that took effect in 2014 will not apply in calendar year 2019. The fee had previously been suspended for year 2017, but it will apply for year 2018. After the 2019 suspension, the fee should apply again in 2020 as long as there is no further legislation action.