Excerpts from the Washington Post:

Congress’ two-year postponement in what has been dubbed the “Cadillac tax,” because it applies to high-priced insurance, is the most significant of three changes to ACA taxes that are woven into a sprawling budget package on which the House and Senate are preparing to vote within the next few days.

For a law that has stoked acrid partisanship before its enactment five years ago and ever since, dislike of the Cadillac tax stands out as a rare point of agreement between Republicans and many Democrats — though their reasons differ. GOP lawmakers are eager to kill the tax as part of their overall disdain for the health-care law and their preference for lower taxes in general. The Democrats opposing the tax are sympathetic to major labor unions, who have been striving to eliminate it because some members have generous health benefits that they fear would be weakened.

All three Democrats who are running for president have embraced the idea of repealing the Cadillac tax, not just deferring it. The Republicans favor abolishing the ACA.

More at the Washington Post