Finally, the mandate penalty repeal only applies as of 2019. Individuals remain responsible for having insurance or paying the penalty for the 2017 filing season and for 2018. The
IRS has announced that it will reject electronic filings of taxes for 2017 that do not claim coverage or an exemption, or include a payment of the penalty. The repeal is being widely publicized, however, and there will undoubtedly be widespread confusion as to when it will be effective. It is likely that many people will fail to apply for coverage or drop or fail to effectuate coverage that they already have. The effect of the mandate repeal will undoubtedly be felt before it goes into effect.
https://www.healthaffairs.org/do/10.1377/hblog20171220.323429/full/