I 
112TH CONGRESS 
2D SESSION 
H. R. 6097 
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 
JULY 10, 2012 
Mr. SENSENBRENNER (for himself, Mrs. BLACK, Mr. PETRI, Mr. UPTON, Mr. 
FORTENBERRY, Mr. QUAYLE, Mrs. MILLER of Michigan, Mr. TERRY, Mr. 
SULLIVAN, Mr. FITZPATRICK, Mr. SHIMKUS, Mr. NUNES, Mr. SESSIONS, 
Mr. SCHILLING, Mr. FRANKS of Arizona, Mr. DUFFY, Mr. HUIZENGA of 
Michigan, Mr. PITTS, Mr. RIBBLE, Mr. GINGREY of Georgia, Mr. BROUN 
of Georgia, Mr. MULVANEY, Mr. JORDAN, Mrs. SCHMIDT, Mr. BURGESS, 
Mrs. ADAMS, Mr. CHABOT, Mr. POE of Texas, Mr. GALLEGLY, Mr. DAN-
IEL E. LUNGREN of California, Mr. MARINO, Mr. GOHMERT, Mr. 
CHAFFETZ, Mr. FORBES, Mr. GRIFFIN of Arkansas, Mr. KING of Iowa, 
Mr. AMODEI, Mr. GOODLATTE, Mr. WOLF, Mr. CANSECO, Mr. 
LANKFORD, Mr. PENCE, Mr. HARPER, Mr. AUSTRIA, Mr. GOWDY, Mr. 
ISSA, Mr. KINGSTON, Mr. WESTMORELAND, Mr. ROONEY, Mr. PRICE of 
Georgia, Mr. RYAN of Wisconsin, Mr. MANZULLO, Mr. KINZINGER of Illi-
nois, Mr. ROKITA, Mr. NUGENT, Mr. LUETKEMEYER, and Ms. FOXX) in-
troduced the following bill; which was referred to the Committee on En-
ergy 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 provi-
sions 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 
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plan to provide coverage to which an employer objects 
on the basis of religious belief or moral conviction. 
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 ‘‘Religious Freedom Tax 
Repeal Act of 2012’’. 
SEC. 2. GROUP HEALTH PLAN REQUIREMENT EXCISE TAX 
EXCEPTION FOR RELIGIOUS OR MORAL OP-
POSITION TO COVERAGE. 
Section 4980D of the Internal Revenue Code of 1986 
is amended by redesignating subsection (e) as subsection 
(f) and by inserting after subsection (d) the following new 
subsection: 
‘‘(e) EXCEPTION FOR RELIGIOUS OR MORAL OPPOSI-
TION TO CERTAIN COVERAGE.—No tax shall be imposed 
on a failure of a group health plan to meet the require-
ments of section 2713(a)(4) of the Public Health Service 
Act, as such section applies by operation of section 9815, 
in the case of any failure to provide coverage to which 
an employer with respect to such plan is opposed by rea-
son of adherence to a religious belief or moral conviction.’’. 
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SEC. 3. NO AUTHORITY UNDER ERISA TO ENFORCE RE-
QUIREMENT FOR GROUP HEALTH PLANS TO 
PROVIDE COVERAGE TO WHICH AN EM-
PLOYER OBJECTS ON RELIGIOUS OR MORAL 
GROUNDS. 
Section 502(b) of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1132(b)) is amended by 
adding at the end the following: 
‘‘(4) The Secretary may not bring an action to en-
force any requirement to provide coverage under section 
2713(a)(4) of the Public Health Service Act, as such sec-
tion applies by operation of section 715(a) of this title, 
against a plan if an employer with respect to such plan 
is opposed to such coverage by reason of adherence to a 
religious belief or moral conviction.’’. 
SEC. 4. NO PENALTIES UNDER THE PUBLIC HEALTH SERV-
ICE ACT FOR GROUP HEALTH PLANS NOT 
PROVIDING COVERAGE TO WHICH AN EM-
PLOYER OBJECTS ON RELIGIOUS OR MORAL 
GROUNDS. 
Section 2713 of the Public Health Service Act is 
amended by adding at the end the following new sub-
section: 
‘‘(d) EXCEPTION FOR RELIGIOUS OR MORAL OPPOSI-
TION TO CERTAIN COVERAGE.—The provisions of sub-
sections (a)(2) and (b) of section 2723 shall not apply with 
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respect to any failure of a group health plan of an em-
ployer or group health insurance coverage offered in con-
nection with such a plan to meet any requirement under 
subsection (a)(4) insofar as such requirement relates to 
providing coverage to which an employer is opposed on the 
basis of religious belief or moral conviction.’’. 
Æ 
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