[Congressional Record Volume 160, Number 40 (Tuesday, March 11, 2014)]
[House]
[Pages H2273-H2276]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
EQUITABLE ACCESS TO CARE AND HEALTH ACT
Mr. SCHOCK. Mr. Speaker, I move to suspend the rules and pass the
bill (H.R. 1814) to amend section 5000A of the Internal Revenue Code of
1986 to provide an additional religious exemption from the individual
health coverage mandate.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 1814
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 TO HEALTH COVERAGE
MANDATE.
(a) In General.--Paragraph (2) of section 5000A(d) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(C) Additional religious exemption.--
``(i) In general.--Such term shall not include an
individual for any month during a taxable year if such
individual files a sworn statement, as part of the return of
tax for the taxable year, that the individual was not covered
under minimum essential coverage at any time during such
taxable year and that the individual's sincerely held
religious beliefs would cause the individual to object to
medical health care that would be covered under such
coverage.
``(ii) Nullified if receipt of medical health care during
taxable year.--Clause (i) shall not apply to an individual
for any month during a taxable year if the individual
received medical health care during the taxable year.
``(iii) Medical health care defined.--For purposes of this
subparagraph, the term `medical health care' means voluntary
health treatment by or supervised by a medical doctor that
would be covered under minimum essential coverage and--
``(I) includes voluntary acute care treatment at hospital
emergency rooms, walk-in clinics, or similar facilities, and
``(II) excludes--
``(aa) treatment not administered or supervised by a
medical doctor, such as chiropractic treatment, dental care,
midwifery, personal care assistance, or optometry,
``(bb) physical examinations or treatment where required by
law or third parties, such as a prospective employer, and
``(cc) vaccinations.''.
(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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Illinois (Mr. Schock) and the gentleman from Michigan (Mr. Levin) each
will control 20 minutes.
The Chair recognizes the gentleman from Illinois.
General Leave
Mr. SCHOCK. Mr. Speaker, I ask unanimous consent that all Members
have 5 legislative days in which to revise and extend their remarks and
to include extraneous material on the subject of the bill under
consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Illinois?
There was no objection.
Mr. SCHOCK. Mr. Speaker, I yield myself such time as I may consume.
Just yesterday, a Washington newspaper headline read: ``Worst
Congress Ever.''
The thrust of the article was an indictment against Washington
partisanship for its failure to move significant legislation on behalf
of the American people. Now, to some degree, I suppose we have all felt
at times that Congress just isn't making any laws. Of course, there are
times, however, when Congress must make no law if we are to honor the
oath we have sworn, which is to support and defend the Constitution of
the United States. Indeed, ``Congress shall make no law respecting the
establishment of religion or prohibiting the free exercise thereof.''
Today, we have the opportunity to work together, across the aisle, to
reaffirm this founding principle of our democracy. Together, we will
reinforce the constitutional protection for sincere believers of all
faiths against the unnecessary entanglement of government with their
private religious expression. H.R. 1814 slightly expands the religious
conscience exemption of the Affordable Care Act to include individuals
with ``sincerely held religious beliefs'' among those eligible for an
exemption from the individual mandate penalty.
In order to qualify for the exemption under the EACH Act, an
individual must affirm on an annual tax return that he or she cannot
purchase coverage due to a sincerely held religious belief. This term,
as defined by the U.S. Equal Employment Opportunity Commission and as
widely recognized by
[[Page H2274]]
the courts, is designed to protect various types of religious
believers, not just those who belong to a traditional, organized
religion.
Today's bill must become law. Among the many problems with the
Affordable Care Act, the current conscience exemption only protects the
religious exemptions of a few select faiths. Now, I am fully aware that
not every organization purporting to defend religious liberty is in
favor of today's measure. I am, nevertheless, thankful that my good
friend from the other side of the aisle, Mr. Keating, joined me in this
effort. His home State of Massachusetts incorporated a similar
religious liberty exemption in their State law, and it seems to be
working out just fine. Since the law passed, only 6,500 Bay Staters
have claimed the conscience exemption.
This fact serves to reinforce the very principle of religious liberty
we affirm today. The Constitution does not only protect the religious
practices and beliefs of majority faith traditions, but, rather, the
First Amendment protects even the smallest faith group and even the
single individual against laws that infringe upon their sincerely held
religious beliefs.
Yet H.R. 1814 isn't only about constitutional jurisprudence and
legislative correctness. It is about real people in my district and in
yours who feel that their free exercise of religion is encumbered under
the current law. One of them is a constituent of mine named Andrew, who
lives in Chillicothe, Illinois. Andrew is a sincere believer whose
religious commitment leads him to pursue only nonmedical health care
options. According to Andrew, under the current law, he will be
required to pay a fine once the individual mandate penalty kicks in.
Regrettably, Andrew's religious beliefs were not considered when the
present conscience exemption was enacted.
Today, the EACH Act gives individuals like Andrew the ability to
practice his religious beliefs without coercive government fining him
for coverage he does not intend to use nor can he use and remain true
to his most sincere religious beliefs. We recognize, however, that the
immense unpopularity of ObamaCare among many Americans might entice
otherwise law-abiding citizens to claim an exemption under the EACH Act
in order to escape the law's penalty. In order to ensure that
individuals do not game the system, this bill includes a strong
provision that revokes the exemption and requires the individual to pay
a stiff penalty if he or she seeks medical treatment at any point
during that year.
H.R. 1814 walks that fine line between protecting the First Amendment
for every American and safeguarding taxpayers against potential fraud.
Congress has long sought to uphold both of these commitments, and,
today, this bill affords us a bipartisan opportunity to do it once
again. I urge my colleagues to support this important fix to the
Affordable Care Act and to pass H.R. 1814.
With that, Mr. Speaker, I reserve the balance of my time.
Mr. LEVIN. Mr. Speaker, it is now my pleasure to yield such time as
he may consume to the gentleman from California (Mr. Waxman), the
ranking member on the Energy and Commerce Committee.
Mr. WAXMAN. I thank the gentleman for yielding to me.
Mr. Speaker, I know that this legislation carries important personal
significance for some of our colleagues, and I respect that, but I want
to express some real concerns about the bill because I feel it is
overly broad. It could seriously undermine the Affordable Care Act and
would establish a bad precedent for our tax laws.
The bill states that individuals would not be required to obtain
health insurance coverage if their ``sincerely held religious beliefs''
cause them to object to treatments that would be covered. The bill does
not narrowly define ``sincerely held religious beliefs'' as those of
Christian Scientists or other groups who rely on a religious method of
healing. As a result, the bill would force the IRS to either accept
virtually all attestations of exemption or to determine which
Americans' religious beliefs meet that standard. This is impossibly
difficult to enforce, and, frankly, it is not a role we want the IRS to
take on.
If the IRS chose to define ``sincerely held religious beliefs''
broadly, H.R. 1814 could allow, essentially, anyone opposed to the
Affordable Care Act to opt out of coverage. That would lead to an
increase in the number of uninsured Americans, and it would shift costs
on to other taxpayers. Even if we assume the IRS could set a standard,
there are significant problems with the legislation.
The bill claims that individuals receiving ``voluntary'' medical care
would lose their exemptions, but the IRS has no way to monitor
individuals' use of voluntary medical care, making this totally
unenforceable. Furthermore, individuals receiving ``involuntary'' care,
such as expensive emergency care, would be allowed to remain exempt
from the coverage requirement, passing the costs of their care on to
hospitals and other taxpayers.
I understand this is a sensitive issue. If religious groups that
receive Medicare and Social Security benefits do not want to obtain
health insurance, we need to examine that issue carefully. This bill
should have been the subject of hearings. It should have been marked up
in committee. Unfortunately, it was not.
The Affordable Care Act is about moving our Nation towards universal
health insurance coverage. That is the right thing for the health of
our Nation. So I believe we need to tread very carefully when opening
up new loopholes or exemptions, and we must be very cautious before
assigning such sensitive duties to the IRS.
Because of these concerns, I cannot support this legislation at the
present time and in its present form. I hope our colleagues in the
Senate will take a careful look at it and make substantial changes
before considering it further.
Mr. SCHOCK. Mr. Speaker, I appreciate my friend's comments from
California. I would just remind the gentleman that this is a near
carbon copy of language that was implemented in the State of
Massachusetts. It has had a very minimal effect, and it has impacted
and has helped a very small number of people. It is why this bill has
received such bipartisan support and is on the suspension calendar here
tonight.
With that, I yield 1 minute to the gentlelady from Tennessee (Mrs.
Black), my good friend.
Mrs. BLACK. I thank the gentleman for yielding.
Mr. Speaker, I rise today to give my strongest support to my friend
Mr. Schock's legislation, the Equitable Access to Care and Health Act.
Even some of the President's most ardent supporters now recognize
that ObamaCare is a fundamentally unfair law, and I am happy to see
that so many Democrats join us in support of this important bill.
Instead of having Federal bureaucrats decide who and what groups
should be allowed religious conscience exemptions from this law's tax
penalty, individuals, themselves, should be empowered to affirm their
objections to this law's onerous and controversial mandates. That is
what this commonsense bill would do, and I urge its swift passage to
help protect Americans from the Obama administration's war on religious
liberties.
Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
Mr. SCHOCK. Mr. Speaker, I yield 2 minutes to the gentleman from
Texas (Mr. Brady), the distinguished gentleman from the Ways and Means
Committee.
Mr. BRADY of Texas. Mr. Speaker, I rise today in support of H.R.
1814, the Equitable Access to Care and Health Act.
One of our inalienable rights as American citizens is that we have
the right to proscribe in whatever faith we so choose. With this right
comes also the freedom from persecution and different treatment under
the law. This body has long recognized the freedom of religion and has
worked to ensure individuals of all faiths are treated fairly under the
law. Even the Affordable Care Act, which imposes the burden of
mandating the purchase of insurance, includes a religious conscience
exemption from that individual mandate. However, this exemption is not
fairly distributed to all Americans.
{time} 1645
While covering many faiths, it doesn't cover all who seek protection.
What the EACH Act does is to ensure that this exemption equally applies
to
[[Page H2275]]
every American who wants it. It also protects individuals' First
Amendment rights from being placed in jeopardy because of a requirement
to purchase health insurance or pay a penalty.
This is commonsense fairness legislation that extends a fundamental
right to all Americans that have religious objections to standard
medical care. This is a chance for us to right a wrong that I believe
was just a drafting oversight.
Of course, we ensure that the government doesn't impose a $1.5
billion tax on Americans simply because of their religious beliefs.
I thank my good friend and colleague from Illinois on the Committee
on Ways and Means (Mr. Schock) for his leadership, as well as the
gentleman from Massachusetts (Mr. Keating) for introducing this
bipartisan legislation.
I urge all my colleagues to support this bill and vote ``yes'' for
religious freedom.
Mr. LEVIN. Mr. Speaker, I continue to reserve the balance of my time.
Mr. SCHOCK. Mr. Speaker, I yield 1 minute to my good friend and
neighbor from Illinois (Mr. Rodney Davis).
Mr. RODNEY DAVIS of Illinois. Thank you to the gentleman and my
colleague from the great State of Illinois for introducing this
important bill.
As somebody who has the only Christian Science college in the Nation
in his district, this is a very important issue for religious freedom
and religious rights.
Principia College in Elsah, Illinois, has 550 students. They sent me
this card. They have much more artistic talent than I do. It says:
Thank you. We are so grateful for your defense of religious
freedom and hope that you will continue to advocate for this
bill until it passes.
This is the voice of those who need this exemption. This is the voice
of those who need their religious rights protected. This is why I am
standing here today with my colleague from Illinois to talk about this
bill and making sure that it passes.
I would urge all of my colleagues, Republicans and Democrats, to
respect the students and the faculty that work and attend this college
in my district. I would hope that they would support this bill with us.
Mr. LEVIN. Mr. Speaker, in closing, I yield myself the balance of my
time.
I respect very much the specific impetus for this bill.
Unfortunately, though, there have been no hearings on this legislation,
and it was not marked up in committee.
I would like to provide information on current law, on the scope of
this legislation, and its potential consequences on our health care
system.
This is why I do not support this bill in its present form.
First, it is important to note that the Affordable Care Act contains
a religious exemption incorporating one that has been in the Internal
Revenue code since 1965. This provision permits an exemption to members
of religion that join together to provide mutual aid as a community--
for example, the Amish and Mennonite faiths--or participate in a health
care sharing ministry, which is akin to insurance. These groups do not
participate in government-funded social services, including Medicare or
Social Security. This is a longstanding, well-defined, easy to
implement exemption, and it was carried over to the ACA.
The ACA's minimum essential coverage requirement was challenged in
Federal court under the Religious Freedom Restoration Act. The court
rejected the challenge, concluding that ACA did not impose a
substantial burden on plaintiffs' religious exercise, despite claims
that the plaintiffs ``believe in trusting in God to protect them from
illness or injury'' and did not ``want to be forced to buy health
insurance coverage.''
Second, a requirement to purchase minimum health insurance is not a
burden on one's exercise of their religious beliefs in the medical
treatment they seek. The ACA does not preclude coverage for spiritual
healing or prayer treatments. Indeed, the Church of Christ, Scientist
explains on their Web site that under current law:
Various U.S. Federal, State, and private health insurance
plans provide for the reimbursement of Christian Science
nursing care and practitioner treatment.
Christian Scientists participate in Medicare, and Medicare covers
some Christian Science services.
It is the breadth of the language in the bill and the potential
unintended consequences implementing it on a national basis that
concerns me.
The language provides an exemption if a person files a sworn
statement to the IRS that their ``sincerely held religious beliefs''
would cause them to object to the ``medical health care'' that would be
covered under ACA's minimum essential health care requirement.
There is no indication as to how the IRS could implement this
provision and, as a result, the exemption could essentially be
available to anyone opposed to the ACA. While the bill states that
individuals receiving ``voluntary'' medical care would lose their
exemption, the IRS has no way to monitor individuals' use of voluntary
medical care and to enforce this provision.
Under the legislation, individuals receiving ``involuntary'' care--
such as emergency care--would be allowed to remain exempt from the
coverage requirement, passing the cost of such care on to hospitals and
other taxpayers.
Because the bill does not define the ``sincerely held religious
beliefs'' an individual would need to cite to avoid purchasing
coverage, the IRS would be forced to determine which Americans' beliefs
met the standard. Yet just 2 weeks ago, the House considered and passed
H.R. 2531, the Protecting Taxpayers from Intrusive IRS Requests Act,
that specifically prevented the IRS from asking taxpayers about their
religious, political, or social beliefs.
I regret that normal order has not been followed on H.R. 1814 so that
these concerns could be surfaced and further information on the broad
and problematic consequences of H.R. 1814 considered.
For example, today, the American Academy of Pediatrics just expressed
their concerns about the impact of H.R. 1814 on children. The American
Civil Liberties Union also opposes the legislation, and the CBO just
indicated today that the bill would increase the deficit by $1.5
billion over 10 years and increase the uninsured by about 500,000 each
year.
Current religious exemptions in the Tax Code are circumscribed and
well-defined. This bill would create a broad and difficult to determine
exemption in the individual responsibility requirement and force the
IRS to take on an inappropriate role. Congress should take a more
careful approach to this issue.
I yield back the balance of my time.
Mr. SCHOCK. Mr. Speaker, I yield myself the balance of my time.
I would just remind my good friend from Michigan that had regular
order been used when ObamaCare was passed, perhaps we would not be
attempting to try and fix it now that it is law.
The U.S. Supreme Court upheld ObamaCare in a 5-4 ruling 2 years ago
this summer. The Justices did so by affirming that Congress, contrary
to the repeated assurance by my colleagues on the other side of the
aisle, had effectively created a tax that falls under the enumerated
powers of article I of the Constitution, and, like a tax, compliance is
mandatory, and enforcement is the job of the Internal Revenue Service.
Since the summer of 2012, we have learned some things about the IRS
that raise concerns about the agency's ability to do its job fairly.
Likewise, we have watched the Obama administration usurp congressional
authority and refuse to enforce the law that bears the President's
name.
Among the many ``executive fixes'' that seem to flow from the
administration with increasing frequency, none have touched upon one of
the most serious problems with ObamaCare, namely, current law will
either force millions of Americans to violate their sincerely held
religious beliefs or punish them for exercising those beliefs.
We are not likely to agree today--or any day--on the underlying law.
ObamaCare is as controversial now--and perhaps even more so--than when
it was passed, but we can agree on this:
Congress shall make no law respecting the establishment of
religion or prohibiting the free exercise thereof.
Less than a mile from this Chamber, on the bank of the tidal basin,
are inscribed in marble these words:
Almighty God hath created the mind free. All attempts to
influence it by temporal
[[Page H2276]]
punishments or burdens are a departure from the plan of the
Holy author of our religion. No man shall suffer on account
of his religious opinions or belief, but all men shall be
free to possess and maintain their opinions in matters of
religion.
Those words, written by Thomas Jefferson, the first Democrat to be
called ``Mr. President,'' capture the very essence of today's bill. It
is our duty--even our oath that we take before God--to protect the
religious freedoms of every American. ObamaCare does not do that.
Today's bipartisan measure is a small but necessary step if Congress is
to honor the great tradition of religious liberty enshrined in our
founding documents and extended to succeeding generations of Americans
by law.
Mr. Speaker, I urge passage of H.R. 1814, and I yield back the
balance of my time.
Mr. KEATING. Mr. Speaker, I rise in support of the EACH Act on behalf
of my constituents in Massachusetts that are seeking to continue to
take advantage of the religious conscience exemption to the individual
mandate that is currently provided to them under the 2006 Massachusetts
health reform law.
Since the individual mandate went into effect in Massachusetts,
Donna Smiley, a Christian Scientist from Centerville, has taken
advantage of the religious exemption provided in the law that prevents
her from being penalized for her religious beliefs. Each year on her
state tax return, the form has included a section for her to attest
that because of her sincerely held religious beliefs she has chosen not
to purchase medical health insurance.
With the passage of the Affordable Care Act, Donna would no longer
be able to take advantage of the Massachusetts religious conscience
exemption and would be penalized by the federal government for not
having insurance. The EACH Act, modeled after the process that has been
in place in Massachusetts for the past seven years, would ensure that a
fair solution is reached so that Donna and other Americans are not
penalized for their religious beliefs next year.
The legislation would modestly expand the religious conscience
exemption in the Affordable Care Act to certain individuals who have
sincere religious beliefs against medical insurance and related medical
care. As we saw in Massachusetts, which served as the model for the
Affordable Care Act as well as the EACH Act, it is clear that a similar
exemption in no way adversely affected the risk pool or generated a
rise in abuse or fraud. According to the most recent report from
Massachusetts' health insurance exchange, approximately 0.1% of the
population or 6,500 residents apply annually for a religious exemption.
Allowing for this narrow exemption to the Affordable Care Act is the
fair and equitable path forward to ensure religious diversity.
I believe there is a bipartisan coalition of support for this
measure.
I urge my colleagues to support this legislation.
Mr. SMITH of Texas. Mr. Speaker, I support the Equitable Access to
Care and Health (EACH) Act. This bill provides a modest expansion of
the religious conscience exemption in the Affordable Care Act (ACA).
This bipartisan legislation has 218 cosponsors. The ACA currently
provides for a religious conscience exemption; however, the exemption
gives preference to only a few faiths. This exemption should be
expanded to accommodate other religions whose ``sincerely-held
religious beliefs'' would cause them not to purchase insurance.
I urge my colleagues on both sides of the aisle to support this
important piece of legislation.
The SPEAKER pro tempore (Mr. Duncan of Tennessee). The question is on
the motion offered by the gentleman from Illinois (Mr. Schock) that the
House suspend the rules and pass the bill, H.R. 1814.
The question was taken; and (two-thirds being in the affirmative) the
rules were suspended and the bill was passed.
A motion to reconsider was laid on the table.
____________________