On January 11, 2016, President-elect Donald Trump said that repeal and replacement of the ACA will essentially be simultaneous when he spoke briefly about the ACA and a border tax at a news conference in New York. He stated that the administration’s submission of a plan would occur as soon as a Health and Human Services secretary is approved. Similarly, House Speaker Paul Ryan echoed that ACA replacement and appeal would be concurrent. IRS Commissioner John Koskinen reported to Congress on the ACA’s individual shared responsibility requirement (also known as the “individual mandate”) and indicated that approximately 80% of taxpayers checked the box on their 2015 returns to denote they had qualifying coverage all year.