The ACA imposes a 40 percent excise tax on high-cost group health coverage, also known as the “Cadillac tax" . . . . Although originally intended to take effect in 2013, the Cadillac tax was immediately delayed until 2018 following the ACA’s enactment. The 2016 federal budget bill would further delay implementation of this tax for an additional two years, until 2020.I believe we're technically still waiting on President Obama to sign it, but he is expected to do so.
The Cadillac Tax has created some difficulties at the bargaining table where employers attempt to negotiate health insurance with unions - it is yet another cost of insuring employees.