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) intro-
duced 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. MARCH-
ANT, 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. GAR-
RETT, Mr. PEARCE, Mr. PETERS, Mr. SMITH of Missouri, Mr. CREN-
SHAW, 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. SES-
SIONS, Mr. NOLAN, Mrs. MCMORRIS RODGERS, Mr. BRADY of Texas, Mr. 
HURT of Virginia, Mr. NEUGEBAUER, Mr. WELCH, Mr. DOLD, Mr. CUL-
BERSON, 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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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’’. 
SEC. 2. ADDITIONAL RELIGIOUS EXEMPTION FROM HEALTH 
COVERAGE RESPONSIBILITY REQUIREMENT. 
(a) IN GENERAL.—Section 5000A(d)(2)(A) of the In-
ternal Revenue Code of 1986 is amended to read as follows: 
‘‘(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 exemp-
tion under section 1311(d)(4)(H) of the Pa-
tient 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 es-
tablished tenets or teachings of such 
sect or division as described in such 
section, or 
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‘‘(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 whom 
the acceptance of medical health serv-
ices would be inconsistent with the reli-
gious beliefs of the individual. 
‘‘(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, necessary 
medical services provided to children, 
services required by law or by a third 
party, and such other services as the 
Secretary of Health and Human Serv-
ices may provide in implementing sec-
tion 1311(d)(4)(H) of the Patient Pro-
tection and Affordable Care Act. 
‘‘(II) ATTESTATION REQUIRED.— 
Clause (i)(II) shall apply to an indi-
vidual for months in a taxable year 
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only if the information provided by the 
individual under section 1411(b)(5)(A) 
of such Act includes an attestation that 
the individual has not received medical 
health services during the preceding 
taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to taxable years beginning after De-
cember 31, 2013. 
(c) CONSTRUCTION.—Nothing in the amendment made 
by subsection (a) shall preempt any State law requiring 
the provision of medical treatment for children, especially 
those who are seriously ill. 
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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 
Code of 1986 to provide an additional religious 
exemption from the individual health coverage 
mandate, and for other purposes. 
SEPTEMBER 28, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
20:52 Sep 28, 2015
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PO 00000
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