[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 352 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 352

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 SENATE OF THE UNITED STATES

                            February 3, 2015

   Ms. Ayotte (for herself, Mr. Schatz, Ms. Baldwin, Mr. Bennet, Mr. 
Blunt, Mr. Brown, Mrs. Capito, Ms. Collins, Mr. Coons, Mr. Durbin, Ms. 
 Hirono, Mr. Kaine, Mr. Kirk, Mr. Moran, Mr. Portman, Mr. Roberts, and 
  Mr. Risch) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives 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.--Subparagraph (A) of section 5000A(d)(2) 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.--This 
                                clause 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 
take effect as if included in the amendments made by section 1501 of 
the Patient Protection and Affordable Care Act.
    (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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