Replies

It's the same scheme with the employer mandate, leave the structure and set the rates to zero.

206. Employer mandate
  (a) In general

    (1) Paragraph (1) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by 
        inserting "($0 in the case of months beginning after December 31, 2015)" after "$2,000".

    (2) Paragraph (1) of section 4980H(b) of the Internal Revenue Code of 1986 is amended by 
        inserting "($0 in the case of months beginning after December 31, 2015)" after "$3,000".

https://www.govtrack.us/congress/bills/115/hr1628/text/rh#link=II_A_206&nearest=H3CC573CB359B46DFBFDB6948B078E716


26 U.S. Code § 4980H - Shared responsibility for employers regarding health coverage

https://www.law.cornell.edu/uscode/text/26/4980H