Legislation is currently being crafted to address many outstanding health care issues before the end of the year including a number of provisions to address health-related tax policy. As Congress works on crafting a year-end bill, SHRM urges lawmakers to delay the 40 percent “Cadillac Tax” on employer-sponsored health care benefits that set to go into effect in 2020. Although the excise tax is not effective until 2020, HR professionals and employers are already restructuring their health care benefit offerings to avoid the tax. As 2020 approaches, more employers will closely scrutinize their health benefit offerings and will make the necessary changes to avoid the excise tax. If the 40 percent excise tax is not delayed and ultimately repealed, many employers may be forced to cut benefits, alter wellness and chronic care prevention programs, and reduce innovative new benefit offerings. Further, employees will be negatively impacted by higher copays and deductibles and could even cause some to decline employer-provided health care.