I 

113TH CONGRESS 

1ST SESSION H. R. 973 

To exempt employers from any excise tax and certain suits and penalties 

in the case of a failure of a group health plan to provide coverage 

to which an employer objects on the basis of religious belief or moral 

conviction. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 5, 2013 

Mr. SENSENBRENNER (for himself, Mr. CHABOT, Mr. PALAZZO, Mr. HARPER, 

Mr. BACHUS, Mr. KING of Iowa, Mr. TIBERI, Mr. BOUSTANY, Mr. JOHNSON of Ohio, Mr. MULVANEY, Mr. HUIZENGA of Michigan, Mr. RIBBLE, 

Mr. DUNCAN of Tennessee, Mr. CARTER, Mr. NUGENT, Mr. CONAWAY, 

Mr. PETRI, Mr. AMODEI, Mr. LANKFORD, Mr. BILIRAKIS, Mr. WESTMORELAND, Mr. FITZPATRICK, Mrs. BLACK, Mr. MARINO, Mr. GINGREY

of Georgia, Mr. MILLER of Florida, Mr. JORDAN, Mr. WALBERG, Mr. 

BARLETTA, Mr. FORBES, and Mr. DUFFY) introduced the following bill; 

which was referred to the Committee on Energy and Commerce, and in 

addition to the Committees on Ways and Means and Education and the 

Workforce, for a period to be subsequently determined by the Speaker, 

in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To exempt employers from any excise tax and certain suits 

and penalties in the case of a failure of a group health 

plan to provide coverage to which an employer objects 

on the basis of religious belief or moral conviction. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


pwalker on DSK7TPTVN1PROD with BILLS
2 

•HR 973 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Religious Freedom Tax 

3 Repeal Act of 2013’’. 

4 SEC. 2. GROUP HEALTH PLAN REQUIREMENT EXCISE TAX 

5 EXCEPTION FOR RELIGIOUS OR MORAL OP6 POSITION TO COVERAGE. 

7 Section 4980D of the Internal Revenue Code of 1986 

8 is amended by redesignating subsection (f) as subsection 

9 (g) and by inserting after subsection (e) the following new 

10 subsection: 

11 ‘‘(f) EXCEPTION FOR RELIGIOUS OR MORAL OPPOSI12 TION TO CERTAIN COVERAGE.—No tax shall be imposed 

13 on a failure of a group health plan to meet the require14 ments of section 2713(a)(4) of the Public Health Service 

15 Act, as such section applies by operation of section 9815, 

16 in the case of any failure to provide coverage to which 

17 an employer with respect to such plan is opposed by rea18 son of adherence to a religious belief or moral conviction.’’. 

19 SEC. 3. NO AUTHORITY UNDER ERISA TO ENFORCE RE20 QUIREMENT FOR GROUP HEALTH PLANS TO 

21 PROVIDE COVERAGE TO WHICH AN EM22 PLOYER OBJECTS ON RELIGIOUS OR MORAL 

23 GROUNDS. 

24 Section 502(b) of the Employee Retirement Income 

25 Security Act of 1974 (29 U.S.C. 1132(b)) is amended by 

26 adding at the end the following: 


pwalker on DSK7TPTVN1PROD with BILLS
3 

•HR 973 IH

1 ‘‘(4) The Secretary may not bring an action to en2 force any requirement to provide coverage under section 

3 2713(a)(4) of the Public Health Service Act, as such sec4 tion applies by operation of section 715(a) of this title, 

5 against a plan if an employer with respect to such plan 

6 is opposed to such coverage by reason of adherence to a 

7 religious belief or moral conviction.’’. 

8 SEC. 4. NO PENALTIES UNDER THE PUBLIC HEALTH SERV9 ICE ACT FOR GROUP HEALTH PLANS NOT 

10 PROVIDING COVERAGE TO WHICH AN EM11 PLOYER OBJECTS ON RELIGIOUS OR MORAL 

12 GROUNDS. 

13 Section 2713 of the Public Health Service Act is 

14 amended by adding at the end the following new sub15 section: 

16 ‘‘(d) EXCEPTION FOR RELIGIOUS OR MORAL OPPOSI17 TION TO CERTAIN COVERAGE.—The provisions of sub18 sections (a)(2) and (b) of section 2723 shall not apply with 

19 respect to any failure of a group health plan of an em20 ployer or group health insurance coverage offered in con21 nection with such a plan to meet any requirement under 

22 subsection (a)(4) insofar as such requirement relates to 

23 providing coverage to which an employer is opposed on the 

24 basis of religious belief or moral conviction.’’. 

Æ 


pwalker on DSK7TPTVN1PROD with BILLS