Abstract

http://ssrn.com/abstract=2325379
 


 



The Hobby Lobby Problem and the HSA/HRA Solution


Edward A. Zelinsky


Yeshiva University - Benjamin N. Cardozo School of Law

November 2013

Tax Notes, Vol. 140, No. 117, 2013
Cardozo Legal Studies Faculty Research Paper No. 416

Abstract:     
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: K34

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Date posted: September 15, 2013 ; Last revised: December 17, 2013

Suggested Citation

Zelinsky, Edward A., The Hobby Lobby Problem and the HSA/HRA Solution (November 2013). Tax Notes, Vol. 140, No. 117, 2013; Cardozo Legal Studies Faculty Research Paper No. 416. Available at SSRN: http://ssrn.com/abstract=2325379

Contact Information

Edward A. Zelinsky (Contact Author)
Yeshiva University - Benjamin N. Cardozo School of Law ( email )
55 Fifth Ave.
New York, NY 10003
United States
212-790-0277 (Phone)
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