This may the most important circumstance to date regarding ObamaCare.

Blow to Obamacare Mandate: IRS Won't Reject Tax Returns That Don't Answer Health Insurance Question...    The health law's individual mandate requires everyone to either maintain qualifying health coverage or pay a tax penalty, known as a "shared responsibility payment." The IRS was set to require filers to indicate whether they had maintained coverage in 2016 or paid the penalty by filling out line 61 on their form 1040s. Alternatively, they could claim exemption from the mandate by filing a form 8965.


For most filers, filling out line 61 would be mandatory. The IRS would not accept 1040s unless the coverage box was checked, or the shared responsibility payment noted, or the exemption form included. Otherwise they would be labeled "silent returns" and rejected.
Instead, however, filling out that line will be optional.

Notes An effective end to the individual mandate? I mean, how does the IRS enforce ObamaCare membership when it does not know who are members. 

Updated for this question:  Does this change in IRS function mean that the employer mandate is no longer enforceable, either?  

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