In light of the passage of the Tax Cuts and Jobs Act, calls for repeal of the Cadillac Tax on high-cost health plans are growing louder and more urgent.

According to the Alliance to Fight the 40 | Don't Tax My Health Care, a coalition of businesses, patient advocates, employer organizations, unions, local governments, health care companies, consumer groups and other stakeholders that support employer-sponsored health coverage, the tax will affect a greater number of Americans, and sooner, because the new tax bill changes the way the tax is imposed.

Originally imposed by the Affordable Care Act and set to take effect in 2018, the Cadillac Tax hits employers with a 40 percent tax for each person covered by an expensive health care plan—or, as former President Obama described it some years back, "really fancy plans that end up driving up costs."