II 

114TH CONGRESS 

1ST SESSION S. 352 

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 SENATE OF THE UNITED STATES 

FEBRUARY 3, 2015 

Ms. AYOTTE (for herself, Mr. SCHATZ, Ms. BALDWIN, Mr. BENNET, Mr. 

BLUNT, Mr. BROWN, Mrs. CAPITO, Ms. COLLINS, Mr. COONS, Mr. DURBIN, Ms. HIRONO, Mr. KAINE, Mr. KIRK, Mr. MORAN, Mr. PORTMAN, 

Mr. ROBERTS, and Mr. RISCH) introduced the following bill; which was 

read twice and referred to the Committee on Finance 

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. 

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 

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


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•S 352 IS

1 SEC. 2. ADDITIONAL RELIGIOUS EXEMPTION FROM 

2 HEALTH COVERAGE RESPONSIBILITY RE3 QUIREMENT. 

4 (a) IN GENERAL.—Subparagraph (A) of section 

5 5000A(d)(2) of the Internal Revenue Code of 1986 is 

6 amended to read as follows: 

7 ‘‘(A) RELIGIOUS CONSCIENCE EXEMP8 TIONS.— 

9 ‘‘(i) IN GENERAL.—Such term shall 

10 not include any individual for any month if 

11 such individual has in effect an exemption 

12 under section 1311(d)(4)(H) of the Patient 

13 Protection and Affordable Care Act which 

14 certifies that— 

15 ‘‘(I) such individual is a member 

16 of a recognized religious sect or divi17 sion thereof which is described in sec18 tion 1402(g)(1), and is adherent of 

19 established tenets or teachings of such 

20 sect or division as described in such 

21 section, or 

22 ‘‘(II) such individual is a member 

23 of a religious sect or division thereof 

24 which is not described in section 

25 1402(g)(1), who relies solely on a reli26 gious method of healing, and for 


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1 whom the acceptance of medical 

2 health services would be inconsistent 

3 with the religious beliefs of the indi4 vidual. 

5 ‘‘(ii) SPECIAL RULES.— 

6 ‘‘(I) MEDICAL HEALTH SERVICES

7 DEFINED.—For purposes of this sub8 paragraph, the term ‘medical health 

9 services’ does not include routine den10 tal, vision, and hearing services, mid11 wifery services, vaccinations, nec12 essary medical services provided to 

13 children, services required by law or 

14 by a third party, and such other serv15 ices as the Secretary of Health and 

16 Human Services may provide in im17 plementing section 1311(d)(4)(H) of 

18 the Patient Protection and Affordable 

19 Care Act. 

20 ‘‘(II) ATTESTATION REQUIRED.— 

21 This clause shall apply to an indi22 vidual for months in a taxable year 

23 only if the information provided by 

24 the individual under section 

25 1411(b)(5)(A) of such Act includes an 


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1 attestation that the individual has not 

2 received medical health services dur3 ing the preceding taxable year.’’. 

4 (b) EFFECTIVE DATE.—The amendment made by 

5 subsection (a) shall take effect as if included in the 

6 amendments made by section 1501 of the Patient Protec7 tion and Affordable Care Act. 

8 (c) CONSTRUCTION.—Nothing in the amendment 

9 made by subsection (a) shall preempt any State law re10 quiring the provision of medical treatment for children, 

11 especially those who are seriously ill. 

Æ 


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