Library / Laws / 113th / s / S. 862 / Introduced in Senate
II
113th CONGRESS
1st Session
S. 862
IN THE SENATE OF THE UNITED STATES
May 6, 2013
Ms. Ayotte (for herself,
Mr. Schatz, Mr.
Alexander, Mr. Blunt,
Ms. Hirono, Mr.
King, Mr. Moran, and
Mr. Paul) 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.
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 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.