On March 23, 2010, the ACA [Affordable Care Act] was signed into law by President Obama. The law included, among other provisions, an individual mandate (aka shared responsibility payment) whereas all individuals (with certain exemptions) must have health insurance coverage of some type or pay a tax penalty. On December 22, 2017, President Trump signed into law the Tax Cut and Jobs Act (TCJA). This law effectively repealed the individual mandate by reducing the tax penalty for not having health insurance coverage to zero. Thus, while the ACA still requires individuals to obtain health insurance, there is no tax penalty for non-compliance of the law. As such, there is no longer a check box on Form 1040 - US. Individual Income Tax Return to report whether or not an individual has obtained health insurance.