The Hobby Lobby Problem and the HSA/HRA Solution

7 Pages Posted: 15 Sep 2013 Last revised: 17 Dec 2013

Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Date Written: November 2013

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.

Keywords: contraception mandate, Hobby Lobby, Obamacare, employer mandate, Religious Freedom Restoration Act

JEL Classification: K34

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

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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