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.

(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. The individual claiming such exemption must provide an attestation that he or she has not received medical health services during the preceding taxable year.

The bill defines "medical health services" to exclude routine dental, vision and hearing services, midwifery services, vaccinations, necessary medical services for children, services required by law or by a third party, and other services provided by the Department of Health and Human Services.

The exemption allowed by this Act does not preempt any state law requiring the provision of medical treatment for children, especially those who are seriously ill.