Considering how the Trump administration, the then-republican controlled Congress and the courts pecked away at mandates of the Affordable Care Act (ACA) (a.k.a. ObamaCare), it’s easy to forget that there are still obligations under the ACA with which employers must comply. In that vein, ACA reporting deadlines under the federal law for Applicable Large Employers (defined by ACA as 50 or more FTEs) are March 2 to provide Form 1095-C to employees, and March 31, 2022 (February 28 for paper filers) to file Forms 1095-C with Form 1984-C with the IRS. For those employers offering a self-funded major medical plan, the dates are the same, but Form 1095-B may be used instead. More information is available in this alert from Venable LLP. Notwithstanding the 2017 elimination of the ACA Individual Mandate Penalty, a small group of states and the District of Columbia require their own individual mandate, the initial deadlines for which are as follows: California – provide information returns to individuals by January 31, 2022; file returns electronically with the California Franchise Tax Board by March 31, 2022. Massachusetts – provide Form MA-1099-HC to individuals and file the Form MA-1099-HC with the Massachusetts Department of Revenue by January 31. Rhode Island – information returns must be provided to individuals by January 31, and returns must be filed electronically with the Rhode Island Division of Taxation by March 31. The District of Columbia and the state of New Jersey both require that information returns be provided to individuals by March 2, 2022. New Jersey requires the returns to be filed electronically by March 31, 2022, while DC gives until April 30 before information returns are due electronically with DC’s Office of Tax and Revenue.