Did that part of the tax code change with the new tax law?

Q: Why are the $1.00 per hour contributions mandatory?
A: If participation was voluntary, or the pilot had the right to opt out, the IRS would view the contribution as an elective employee contribution, and the IRS does not permit elective employee contributions to be made to health reimbursement arrangements.

https://crewroom.alpa.org/ual/Deskto...cumentID=49609