When the Tax Cut and Jobs Act was signed into law by the President just before Christmas last month, the law eliminated the individual mandate created by the Affordable Care Act. With that done, it would appear that Republicans in Congress now want to repeal the other side of the two-headed mandate monster, the employer mandate!  Legislation was recently introduced in Congress by Representatives Devin Nunes (R-CA) and Mike Kelly (R-PA) that would suspend the employer mandate and cancel any penalties imposed by the IRS for any year from 2015 to 2018. It is reported that the IRS a month or so ago began sending out notices of fines and penalties to businesses for alleged violations of the employer mandate for tax year 2015.