EACH Act

Bill: 115-hr-1201
Sponsor: full_name: Rep. Davis, Rodney [R-IL-13]
Introduced: 2017-02-17
Policy area: Taxation
Subjects: Comprehensive health care

Health care costs and insurance

Health care coverage and access

Religion

Sales and excise taxes
Latest action: action_date: 2018-07-26
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 529.

Summaries:
action_date: 2017-02-17
action_desc: Introduced in House
text: <p><strong>Equitable Access to Care and Health Act or the EACH Act</strong></p> <p>This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage. </p>

action_date: 2018-07-24
action_desc: Passed House amended
text: <p><strong>Equitable Access to Care and Health Act or the EACH Act</strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 1201 IN THE HOUSE OF REPRESENTATIVES February 17, 2017 Mr. Rodney Davis of Illinois (for himself and Mr. Keating ) introduced the following bill; which was referred to the Committee on Ways and Means 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. Short title This Act may be cited as the Equitable Access to Care and Health Act or the EACH Act . 2. Additional religious exemption from health coverage responsibility requirement (a) In general Section 5000A(d)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Religious conscience exemptions (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 division thereof which is described in section 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 religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the religious beliefs of the individual. (ii) Special rules (I) Medical health services defined For purposes of this subparagraph, the term medical health services does not include routine dental, vision and hearing services, midwifery 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 Services may provide in implementing section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act. (II) Attestation required Clause (i)(II) shall apply to an individual 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 attestation that the individual has not received medical health services during the preceding taxable year. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 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.

tv_txt: 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.

1. Short title This Act may be cited as the Equitable Access to Care and Health Act or the EACH Act . 2. Additional religious exemption from health coverage responsibility requirement (a) In general Section 5000A(d)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Religious conscience exemptions (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 division thereof which is described in section 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 religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the religious beliefs of the individual. (ii) Special rules (I) Medical health services defined For purposes of this subparagraph, the term medical health services does not include routine dental, vision and hearing services, midwifery 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 Services may provide in implementing section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act. (II) Attestation required Clause (i)(II) shall apply to an individual 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 attestation that the individual has not received medical health services during 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 requiring the provision of medical treatment for children, especially those who are seriously ill.

Passed the House of Representatives July 24, 2018. Karen L. Haas, Clerk

July 26, 2018 Read the second time and placed on the calendar

tv_txt: I 115th CONGRESS 2d Session H. R. 1201 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Equitable Access to Care and Health Act or the EACH Act . 2. Additional religious exemption from health coverage responsibility requirement (a) In general Section 5000A(d)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Religious conscience exemptions (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 division thereof which is described in section 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 religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the religious beliefs of the individual. (ii) Special rules (I) Medical health services defined For purposes of this subparagraph, the term medical health services does not include routine dental, vision and hearing services, midwifery 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 Services may provide in implementing section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act. (II) Attestation required Clause (i)(II) shall apply to an individual 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 attestation that the individual has not received medical health services during 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 requiring the provision of medical treatment for children, especially those who are seriously ill.

Passed the House of Representatives July 24, 2018. Karen L. Haas, Clerk.