The stopgap government funding bill passed by Congress on January 22 included a two-year delay of the Affordable Care Act’s excise tax on high cost employer-sponsored health coverage, commonly referred to as the “Cadillac Tax.” With this second two-year delay, the Cadillac Tax will now become effective as of the 2022 tax year. In 2015, the Cadillac Tax was delayed from 2018 to 2020.

The bill also included delays with respect to two additional health-related taxes: the excise tax on medical devices and the annual fee on health insurance providers. The moratorium on the medical device excise tax, already in effect through the end of 2017, was amended to extend through 2019. The annual fee on health insurance providers—previously suspended for calendar year 2017—is now suspended through the end of 2018.