To me the weird part of this is that the IRS already said, very clearly, at the start of 2017 that they had no intention of enforcing the Obamacare fines, and indeed had no reliable method for doing so other than withholding refunds, and since not all taxpayers GET refunds, that would be inequitable.
SO basically as of that moment, the individual mandate no longer existed. I don’t really see in practical terms what else needed to be changed. It’s like those arcane laws they find on the books, “you can’t walk your goat on Wednesday in Tuscaloosa.” If it’s not being enforced, is it really even a law?
I got BILLED for the mandate. IRS DID enforce it.