IB 

Union Calendar No. 204 

114TH CONGRESS 

1ST SESSION H. R. 2061 

[Report No. 114–268] 

To amend section 5000A of the Internal Revenue Code of 1986 to provide 

an additional religious exemption from the individual health coverage 

mandate, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2015 

Mr. RODNEY DAVIS of Illinois (for himself, Mr. KEATING, Mrs. BUSTOS, Mr. 

CARSON of Indiana, Mr. CARTWRIGHT, Ms. CLARKE of New York, Mr. 

CONNOLLY, Ms. DELBENE, Ms. ESHOO, Ms. ESTY, Mr. FOSTER, Ms. 

FRANKEL of Florida, Mr. HIMES, Mr. KILMER, Mr. LANGEVIN, Ms. LEE, 

Mr. LIPINSKI, Mr. MCNERNEY, Ms. PINGREE, Mr. POCAN, Mr. POLIS, 

Mr. RUSH, Ms. TSONGAS, Mr. ADERHOLT, Mr. AMODEI, Mr. BARTON, 

Mr. BENISHEK, Mr. BISHOP of Utah, Mrs. BLACK, Mrs. BLACKBURN, 

Mr. BOUSTANY, Mr. BURGESS, Mr. COOK, Mr. FARENTHOLD, Mr. 

FRANKS of Arizona, Mr. GOODLATTE, Ms. GRANGER, Mr. GROTHMAN, 

Mr. GUTHRIE, Mr. HENSARLING, Mr. HUIZENGA of Michigan, Mr. 

HULTGREN, Mr. JOHNSON of Ohio, Mr. LAMALFA, Mr. LAMBORN, Mr. 

LATTA, Mr. MEEHAN, Mr. MULLIN, Mr. MULVANEY, Mr. NUGENT, Mr. 

OLSON, Mr. PAULSEN, Mr. RIBBLE, Mrs. ROBY, Mr. ROE of Tennessee, 

Mr. ROKITA, Mr. ROTHFUS, Mr. ROONEY of Florida, Mr. SHIMKUS, Mr. 

SIMPSON, Mr. SMITH of Texas, Mr. STEWART, Mr. TIBERI, Mr. TIPTON, 

Mr. TURNER, Mrs. WAGNER, Mrs. MIMI WALTERS of California, Mr. 

WITTMAN, Mr. WOMACK, Mr. YODER, and Mr. YOUNG of Indiana) introduced the following bill; which was referred to the Committee on Ways 

and Means 

SEPTEMBER 28, 2015 

Additional sponsors: Ms. LOFGREN, Mrs. NOEM, Mr. RIGELL, Mr. POE of 

Texas, Ms. HERRERA BEUTLER, Mr. LONG, Mr. YOUNG of Alaska, Mr. 

PETERSON, Mr. DEFAZIO, Mr. KELLY of Pennsylvania, Mr. THOMPSON

of Pennsylvania, Mr. SCHIFF, Mr. TONKO, Mr. HUELSKAMP, Mr. 

KINZINGER of Illinois, Ms. KUSTER, Mr. FLORES, Mr. RUIZ, Mr. JOYCE, 

Ms. BROWNLEY of California, Mr. COURTNEY, Mr. BARLETTA, Mr. 


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DUFFY, Mr. MURPHY of Florida, Mr. BEN RAY LUJA ́N of New Mexico, 

Mr. SENSENBRENNER, Mrs. LAWRENCE, Mr. CARNEY, Mr. CRAWFORD, 

Ms. DUCKWORTH, Mr. ROSKAM, Mr. GOWDY, Mr. MCCAUL, Mr. MARCHANT, Mr. GRIFFITH, Mr. CONAWAY, Mr. WALBERG, Mr. WILSON of 

South Carolina, Mr. KILDEE, Mr. ROHRABACHER, Mr. NEAL, Mr. 

MCGOVERN, Mr. CLAY, Mr. ROYCE, Mrs. MILLER of Michigan, Mr. 

BERA, Mr. HONDA, Mr. LUCAS, Mr. SCHWEIKERT, Ms. MOORE, Ms. 

JUDY CHU of California, Mr. RUPPERSBERGER, Ms. JENKINS of Kansas, 

Mr. HOLDING, Mr. DUNCAN of South Carolina, Mr. STIVERS, Mr. FARR, 

Mr. BRIDENSTINE, Mr. SMITH of Washington, Mr. HARRIS, Mr. GARRETT, Mr. PEARCE, Mr. PETERS, Mr. SMITH of Missouri, Mr. CRENSHAW, Ms. MENG, Mr. SAM JOHNSON of Texas, Mr. RENACCI, Mr. KIND, 

Mr. COHEN, Mr. DUNCAN of Tennessee, Mr. FORBES, Mr. PERLMUTTER, 

Mr. COFFMAN, Mr. DANNY K. DAVIS of Illinois, Mr. CONYERS, Mr. SESSIONS, Mr. NOLAN, Mrs. MCMORRIS RODGERS, Mr. BRADY of Texas, Mr. 

HURT of Virginia, Mr. NEUGEBAUER, Mr. WELCH, Mr. DOLD, Mr. CULBERSON, Mr. CUELLAR, Mr. TROTT, Mr. THOMPSON of California, Mr. 

RICHMOND, Mr. CAPUANO, Mr. WESTMORELAND, Mr. MCHENRY, Ms. 

MICHELLE LUJAN GRISHAM of New Mexico, Mr. VARGAS, Mr. TAKAI, 

Mr. CALVERT, Mr. COSTELLO of Pennsylvania, Miss RICE of New York, 

Mr. LOWENTHAL, Mr. ISSA, Mr. WEBER of Texas, Ms. MAXINE WATERS

of California, Mr. WILLIAMS, Mr. COLLINS of New York, Mr. O’ROURKE, 

and Mr. SHERMAN

SEPTEMBER 28, 2015 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on April 28, 2015] 

A BILL 

To amend section 5000A of the Internal Revenue Code of 

1986 to provide an additional religious exemption from 

the individual health coverage mandate, and for other 

purposes. 


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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Equitable Access to Care 

5 and Health Act’’ or the ‘‘EACH Act’’. 

6 SEC. 2. ADDITIONAL RELIGIOUS EXEMPTION FROM HEALTH 

7 COVERAGE RESPONSIBILITY REQUIREMENT. 

8 (a) IN GENERAL.—Section 5000A(d)(2)(A) of the In9 ternal Revenue Code of 1986 is amended to read as follows: 

10 ‘‘(A) RELIGIOUS CONSCIENCE EXEMP11 TIONS.— 

12 ‘‘(i) IN GENERAL.—Such term shall 

13 not include any individual for any month 

14 if such individual has in effect an exemp15 tion under section 1311(d)(4)(H) of the Pa16 tient Protection and Affordable Care Act 

17 which certifies that— 

18 ‘‘(I) such individual is a member 

19 of a recognized religious sect or divi20 sion thereof which is described in sec21 tion 1402(g)(1), and is adherent of es22 tablished tenets or teachings of such 

23 sect or division as described in such 

24 section, or 


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1 ‘‘(II) such individual is a member 

2 of a religious sect or division thereof 

3 which is not described in section 

4 1402(g)(1), who relies solely on a reli5 gious method of healing, and for whom 

6 the acceptance of medical health serv7 ices would be inconsistent with the reli8 gious beliefs of the individual. 

9 ‘‘(ii) SPECIAL RULES.— 

10 ‘‘(I) MEDICAL HEALTH SERVICES

11 DEFINED.—For purposes of this sub12 paragraph, the term ‘medical health 

13 services’ does not include routine den14 tal, vision, and hearing services, mid15 wifery services, vaccinations, necessary 

16 medical services provided to children, 

17 services required by law or by a third 

18 party, and such other services as the 

19 Secretary of Health and Human Serv20 ices may provide in implementing sec21 tion 1311(d)(4)(H) of the Patient Pro22 tection and Affordable Care Act. 

23 ‘‘(II) ATTESTATION REQUIRED.— 

24 Clause (i)(II) shall apply to an indi25 vidual for months in a taxable year 


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1 only if the information provided by the 

2 individual under section 1411(b)(5)(A) 

3 of such Act includes an attestation that 

4 the individual has not received medical 

5 health services during the preceding 

6 taxable year.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by sub8 section (a) shall apply to taxable years beginning after De9 cember 31, 2013. 

10 (c) CONSTRUCTION.—Nothing in the amendment made 

11 by subsection (a) shall preempt any State law requiring 

12 the provision of medical treatment for children, especially 

13 those who are seriously ill. 


srobinson on DSK5SPTVN1PROD with BILLS
Union Calendar No. 204 

114TH CONGRESS 

1ST SESSION H. R. 2061 

[Report No. 114–268] 

A BILL 

To amend section 5000A of the Internal Revenue 

mandate, and for other purposes. exemption from the individual health coverage Code of 1986 to provide an additional religious 

SEPTEMBER 28, 2015 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


srobinson on DSK5SPTVN1PROD with BILLS