I don't see the question on where the taxpayer had insurance or not during 2019.
Penalty does not apply for 2019. If they got the subsidy thru Healthcare.gov then they still need to reconcile that on the return.
No penalty on Federal, your state still may still require you to mark a box to prove you had health care though.
And of course if you received a 1095A that still has to be entered.
Where is that box for the states? Particularly NJ...