Sec. 2. To the maximum extent permitted by law, the Secretary of Health and Human Services (Secretary) and the heads of all other executive departments and agencies (agencies) with authorities and responsibilities under the Act shall exercise all authority and discretion available to them to waive, defer, grant exemptions from, or delay the implementation of any provision or requirement of the Act that would impose a fiscal burden on any State or a cost, fee, tax, penalty, or regulatory burden on individuals, families, healthcare providers, health insurers, patients, recipients of healthcare services, purchasers of health insurance, or makers of medical devices, products, or medications.
I believe that President Trump is following the law, and where it was subjective, use that subjectivity to minimize the impacts of the law. But, rightly so, he still has to follow the law. I suspect that he may have the authority to waive the health insurance penalty, but by law, the filing requirement is still present and is not subjective or waiver allowed under the law.
But to answer others who are hyperventilating on this, find a paper bag and breath slowly. This is not a course reversal. And if it is IRS going rogue, that will be settled appropriately.
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