While the GOP’s efforts to repeal and replace the Affordable Care Act are facing increasing headwinds, there are still a number of ACA provisions that might be tweaked in other measures. And the Cadillac tax is most likely to be on tap first.

Eliminating the Cadillac tax “will likely receive considerable attention,” says Chatrane Birbal, senior advisor for government relations at the Society for Human Resource Management. She notes that standalone bipartisan legislation has already been introduced to repeal the 40 percent excise tax on high cost employer-sponsored health coverage in the form of the “Middle Class Health Benefits Tax Repeal Act of 2017,” sponsored by Senators Mike Kelly (R-Pa.) and Rep. Joe Courtney (D-Conn.).

Unions and employer advocacy groups are supporting the measure. In January, the ERISA Industry Committee, a national association that advocates for large employers on health, retirement and compensation public policies, lobbied for Congress to “quickly to pass it,” even before the GOP repeal and replacement effort was introduced.