2016 is the final year physicians will be subject to penalties under the meaningful use program as it?s configured now, and 2017 will be the first year physicians will be assessed based on the new advancing care information program.
Any penalties levied based on meaningful use attestations from this year would be assessed in 2018.
Basically it boils down to providers that don't attest or file an exemption in 2016 could have a payment adjustment in 2018.