Oh how quickly we forget. Obama directed Treasury not to enforce the ACA employer mandate for years even though the ACA said it "shall apply to months beginning after December 31, 2013."

It's part of an expansive view of enforcement discretion. https://twitter.com/sdonnan/status/1292199821013659648

In fact, whether Republicans should embrace this expansive view of enforcement discretion was the subject of discussion between @charlescwcooke and me and others.

I wrote about it at the time here: https://thefederalist.com/2014/11/18/republicans-should-embrace-the-obama-rule/

And I predicted that the next Republican president after Obama would do just this:

As I wrote at the time, DACA is the big modern example when it comes to executive non-enforcement (although DACA paired non-enforcement with an affirmative grant of benefits), but it's hardly the only example.

Altering payroll tax enforcement is a breeze compared to DACA.

And, btw, it's not even the first time Trump has done it. Remember when he instructed Treasury not to enforce the individual mandate, back when that was still a thing?

One of the challenges when it comes to executive non-enforcement is finding a plaintiff with standing. The beneficiary of a payroll tax holiday hasn't been injured. And taxpayers don't have general standing to sue just bc they think the gov't shouldn't be doing something.

Which leaves states (or localities) or lawmakers.