So far, nothing has really changed since 2014. The penalty still applies.
The only slight change is that for 2017 tax returns, the IRS says they will NOT accept an e-filed tax return (and mailed returns will be held) unless you indicate if you have health insurance or not.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/tax-professionals/aca-information-center-for-tax-professionals">https://www.irs....>
