Legislators must decide over the next several months how the state should administer Vermont’s health insurance mandate, which takes effect next year. The state mandate does not include a tax penalty. The Trump administration and Republicans in Congress reversed a federal tax on uninsured Americans in 2017. Under the original Obamacare law, the annual penalty was $695 for adults and $347.50 for children. That penalty goes away in the 2019 tax year.