Complicated answer. The IRS lifted the penalties for 2016 because they expected that Congress would change the law, but Congress never did, so the penalties came back for 2017. (The President can issue an executive order directing agencies to try and minimize the costs of the ACA, but the President can't by himself change the law. Since Congress flubbed it, the law still exists and the IRS put the penalties back for 2017.)
Then, Congress eliminated the penalties by changing the tax law that takes effect 1/1/18. So this will be the last year of ACA penalties for not having proper insurance.
