It’s not gone but it won’t be enforced by the IRS. You don’t have to answer the question about whether you had health insurance in 2016 on Form 1040 anymore. Previously the IRS would not accept a return if the insurance question were not answered. If you answered “No” then you had to fill out the line 61 and pay a penalty [Justice John Roberts rewrote that to call it a tax even though Obama and Congress denied it was a tax].
This is huge. It’s a step on the way to making the health insurance you want to buy legal again, instead of only allowing you to buy insurance you cannot afford and that has a deductible so large you’d likely never reach it. That was good for insurance companies. They got to keep all your premium payments with little risk of having to pay any claims for you. Now you can tell them to go pound sand.
Trump did this with an executive order.
Next step, either congress passes a law allowing you to buy insurance that you want and can afford, or Trump does it with another XO. I mean, isn’t that what Obama would have done? He didn’t because he didn’t care whether you could afford Obamacare. If you were sick and couldn’t afford to pay he figured you could just take a pain pill.