Delayed Again but Not Repealed The recent government funding bill included a provision to further delay the Cadillac Tax. The tax is a 40% excise tax on plans with value over certain indexed thresholds. The stopgap funding bill also amends other tax provisions that were part of the Affordable Care Act, such delaying the medical device tax—a 2.3 percent tax on the sale of certain devices—until 2020. In addition, the bill would extend the Children’s Health Insurance Program (CHIP) for six additional years. Review of the Cadillac Tax The annual limits are as follows: $10,200 for individual coverage ($11,850 for