7 Pages Posted: 15 Sep 2013 Last revised: 17 Dec 2013
Date Written: November 2013
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.
Keywords: contraception mandate, Hobby Lobby, Obamacare, employer mandate, Religious Freedom Restoration Act
JEL Classification: K34
Suggested Citation: 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: https://ssrn.com/abstract=2325379