II 
Calendar No. 529 
115TH CONGRESS 
2D SESSION 
H. R. 1201 
IN THE SENATE OF THE UNITED STATES 
JULY 25, 2018 
Received; read the first time 
JULY 26, 2018 
Read the second time and placed on the calendar 
AN ACT 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Equitable Access to 
Care and Health Act’’ or the ‘‘EACH Act’’. 
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SEC. 
2. 
ADDITIONAL 
RELIGIOUS 
EXEMPTION 
FROM 
HEALTH 
COVERAGE 
RESPONSIBILITY 
RE-
QUIREMENT. 
(a) IN GENERAL.—Section 5000A(d)(2)(A) of the In-
ternal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(A) 
RELIGIOUS
CONSCIENCE
EXEMP-
TIONS.— 
‘‘(i) IN
GENERAL.—Such term shall 
not include any individual for any month if 
such individual has in effect an exemption 
under section 1311(d)(4)(H) of the Patient 
Protection and Affordable Care Act which 
certifies that— 
‘‘(I) such individual is a member 
of a recognized religious sect or divi-
sion thereof which is described in sec-
tion 1402(g)(1), and is adherent of 
established tenets or teachings of such 
sect or division as described in such 
section; or 
‘‘(II) such individual is a member 
of a religious sect or division thereof 
which is not described in section 
1402(g)(1), who relies solely on a reli-
gious method of healing, and for 
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whom the acceptance of medical 
health services would be inconsistent 
with the religious beliefs of the indi-
vidual. 
‘‘(ii) SPECIAL RULES.— 
‘‘(I) MEDICAL HEALTH SERVICES 
DEFINED.—For purposes of this sub-
paragraph, the term ‘medical health 
services’ does not include routine den-
tal, vision and hearing services, mid-
wifery 
services, 
vaccinations, 
nec-
essary medical services provided to 
children, services required by law or 
by a third party, and such other serv-
ices as the Secretary of Health and 
Human Services may provide in im-
plementing section 1311(d)(4)(H) of 
the Patient Protection and Affordable 
Care Act. 
‘‘(II) ATTESTATION REQUIRED.— 
Clause (i)(II) shall apply to an indi-
vidual for months in a taxable year 
only if the information provided by 
the 
individual 
under 
section 
1411(b)(5)(A) of such Act includes an 
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attestation that the individual has not 
received medical health services dur-
ing the preceding taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2018. 
(c) CONSTRUCTION.—Nothing in the amendment 
made by subsection (a) shall preempt any State law re-
quiring the provision of medical treatment for children, 
especially those who are seriously ill. 
Passed the House of Representatives July 24, 2018. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 529 
115TH CONGRESS 
2D SESSION 
H. R. 1201 
AN ACT 
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. 
JULY 26, 2018 
Read the second time and placed on the calendar 
VerDate Sep 11 2014 
22:52 Jul 26, 2018
Jkt 079200
PO 00000
Frm 00006
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E:\BILLS\H1201.PCS
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