Around this time every year, television ads full of sleigh bellsand giant bows try to persuade consumers that a luxury automobilewould make the perfect gift for the person who has everything.

In what may be the first time ever, Congress has found a way tomake avoiding a luxury automobile the perfect gift.

Read: How to keep health care costs from drivingover the Cadillac Tax cliff

On Dec. 18, both houses of Congress passed a $1.1 trillionspending bill to fund the government’s operations through the endof the fiscal year.

Included in the 2,009 pages of legislation is a provision thatwill serve as an early Christmas present to businesses across thecountry. A two-year delay on implementation of the so-calledPatient Protection and Affordable CareAct “Cadillac Tax,” which is a 40-percentexcise tax on the cost of employer-sponsored health coverage thatexceeds predetermined threshold amounts.

The tax, which would impact plans exceeding $10,200 forindividual coverage and $27,500 for family coverage is clearlyintended to disincentivize employers from providing high-cost plansunder PPACA.

Needless to say, when President Obama signed the spending billlast week it came as welcome news to businesses of all shapes andsizes that offer generous health care plans to attract and retaintop talent.

The impending 2018 implementation of the tax had threatened tocause significant disruption in employer-sponsored healthplans.

A November report by analysts at Towers Watson found that 83percent of employers were expecting to make changes to avoid thetax, up from 31 percent in 2014.

While not ideal--as a full repeal of the tax would have givenbusiness owners more certainty--the two-year delay is at least ashort-term win for the business community.

The issue is likely to come up again in 2018 or 2019, when a newpresident and a new Congress will have another chance torepeal or again delay the tax, but there are several stepscompanies can take now to prepare in the event that it does go intoeffect in 2020.

1. Take a "total population health" approach to employeehealth

The first step is for employers to take a “total populationhealth” approach to their employees.

Instead of viewing employees’ health as a benefit to addressonly with insurance coverage, employers need to understand employeehealth as its own ecosystem within the company.

The workforce’s total health makes a significant impact not onlyon health insurance costs, but on employee performance andmorale.

2. Find effective ways to invest in employeehealth

Employers must find more effective ways to invest in employeehealth that will lower costs in the long term. Preventive care suchas diagnostic screenings and annual exams help identify healthproblems before they became serious--and costly-- issues.

From smoking-cessation programs and flu shots to FitBit devicesand subsidizing gym memberships, embracing strategies thatincentivize employees to change their behaviors and maintain andimprove their health will encourage healthier lifestyles.Comprehensive preventive health care programs provide long-termbenefits in the form of better health and lower costs.

Improving employee health is imperative.

To date, the record remains mixed: While the percentage ofadults who smoke continues to decline, from 19 percent last year to18.1 percent today, and the vaccination rate has risen from 68.4percent to 71.6 percent in the past two years, the obesity rateamong adults has risen to 29.6 percent from 27.6 percent two yearsago, and 1 in 10 adults reports having diabetes. Clearly, moreneeds to be done.

3. Empower employees to take an active role in theirhealth care

Business owners can empower their employees to take a moreactive role in managing their health care by providing them withtools and knowledge that will help them maintain their health andseek better value in the care they receive.

As health care quality and costs become more transparent,patients will become consumers capable of shopping for the bestcare at the best price.

These simple steps will help businesses prepare for an uncertainfuture that may or may not include a Cadillac Tax on “luxury”health care plans. But while the future is uncertain, the presentis not.

Business owners can rest easy this holiday season knowing thegift Congress stuffed in their stocking is one worth opening.