Equitable Access to Care and Health Act or the EACH Act - Amends the Internal Revenue Code, with respect to minimum essential health care coverage requirements added by the Patient Protection and Affordable Care Act, to allow an additional religious exemption from such requirements for individuals whose sincerely held religious beliefs would cause them to object to medical health care provided under such coverage.
Defines "medical health care" to mean voluntary health treatment by or supervised by a medical doctor that would be covered under minimum essential coverage that: (1) includes voluntary acute care treatment at hospital emergency rooms, walk-in clinics, or similar facilities; and (2) excludes treatment not administered or supervised by a medical doctor, physical examinations or treatment required by law or third parties, and vaccinations.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 862 Introduced in Senate (IS)]
113th CONGRESS
1st Session
S. 862
To amend section 5000A of the Internal Revenue Code of 1986 to provide
an additional religious exemption from the individual health coverage
mandate.
_______________________________________________________________________
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.
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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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