Which of the following provisions was eliminated by the Tax Cuts and Jobs Act of 2017?

The Tax Cuts and Jobs Act of 2017 specifically eliminated the penalty associated with the individual mandate that was part of the Affordable Care Act (ACA). The individual mandate required most Americans to have health insurance or pay a penalty on their federal tax returns. By removing the penalty, the act effectively nullified the enforcement aspect of the mandate, meaning individuals are no longer financially penalized for lacking health insurance coverage.

This change had significant implications for the health insurance market, as it could potentially lead to an increase in the number of uninsured people, which in turn might affect the overall risk pool and premiums for health insurance. The elimination of the individual mandate penalty was a notable shift in U.S. health policy and focused on reducing federal tax burdens for individuals.

The other provisions listed remain relevant in discussions about health care reform and taxation: the employer mandate continues to require larger employers to offer health insurance, Medicaid expansion remains a point of contention in various states, and the Cadillac tax has been delayed but is still a consideration for future legislation.