The 2017 budget released by the White House puts forward a reform to Obamacare’s so-called "Cadillac tax," a surcharge on high-value insurance plans that has been postponed until 2020 under widespread, bipartisan opposition. Given that by 2020 it's possible the provision, as it exists now, will be killed entirely, the administration is attempting to put out a reform that could salvage it. The tax has been labelled a "Cadillac" tax to imply that it only applies to the most extravagant of plans.