The Hobby Lobby Problem and the HSA/HRA Solution
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Tax Notes, Vol. 140, No. 117, 2013
Cardozo Legal Studies Faculty Research Paper No. 416
The controversy about the contraception mandate is unnecessary. The tax law contains devices for reconciling the religious concerns of employers like Hobby Lobby with the policy of expanding medical coverage: health savings accounts (HSAs) and health reimbursement arrangements (HRAs). The current regulatory exemption should be amended in two respects, to include for-profit employers and to exempt from the federal mandate employers (both nonprofit and profit-making) that maintain HSAs or HRAs for their employees.
Number of Pages in PDF File: 7
Keywords: contraception mandate, Hobby Lobby, Obamacare, employer mandate, Religious Freedom Restoration Act
JEL Classification: K34Accepted Paper Series
Date posted: September 15, 2013 ; Last revised: December 17, 2013
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