Document ID: ./input/supremecourt_opinions/opinions/19pdf/19-431_5i36.pdf
Page Number: 34.0

4 

LITTLE SISTERS OF THE POOR SAINTS PETER  
AND PAUL HOME v. PENNSYLVANIA 
ALITO, J., concurring 

by  various  employers  who  had  religious  objections  to 
providing coverage for at least some of the listed contracep-
tives but were not covered by the church exemption or the 
accommodation.    In  Burwell  v.  Hobby  Lobby  Stores,  Inc., 
573 U. S. 682 (2014), we held that RFRA prohibited the ap-
plication of the regulation to closely held, for-profit corpora-
tions  that  fell  into  this  category.    The  Departments  re-
sponded  by  issuing  a  new  regulation  that  attempted  to 
codify our holding by allowing closely-held corporations to 
utilize the accommodation.  See 80 Fed. Reg. 41343–41347 
(2015).2 
  Although this modification solved one RFRA problem, the 
contraceptive mandate was still objectionable to some reli-
gious  employers,  including  the  Little  Sisters.    We  consid-
ered  those  objections  in  Zubik  v.  Burwell,  578  U. S.  ___ 
(2016) (per curiam), but instead of resolving the legal dis-
pute,  we  vacated  the  decisions  below  and  remanded,  in-
structing the parties to attempt to come to an agreement.  
Unfortunately, after strenuous efforts, the outgoing admin-
istration reported on January 9, 2017, that no reconciliation 
could be reached.3  The Little Sisters and other employers 
objected to engaging in any conduct that had the effect of 
making contraceptives available to their employees under 
their insurance plans, and no way of providing such cover-
age to their employees without using their plans could be 
found. 

—————— 

2

 In the regulation, the Departments also responded to our holding in 
Wheaton College v. Burwell, 573 U. S. 958 (2014), by allowing employers 
who invoked the accommodation to notify the Government of their objec-
tion, rather than filing the objection with their insurer or third-party ad-
ministrator.  See 80 Fed. Reg. 41337. 

3

 Dept.  of  Labor,  FAQs  About  Affordable  Care  Act  Implementation  
Part  36  (Jan.  9,  2017),  https://www.dol.gov/sites/dolgov/files/EBSA/ 
about-ebsa/our-activities/resource-center/faqs/aca-part-36.pdf.