Religious Freedom Tax Repeal Act of 2012

Religious Freedom Tax Repeal Act of 2012 - Amends the Internal Revenue Code to exempt an employer opposed by reason of adherence to a religious belief or moral conviction from the tax penalty imposed for failure of a group health plan to cover required women's preventive care and screenings.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit the Secretary of Labor from bringing an action against a plan to enforce any requirement to provide such coverage to which an employer is opposed by reason of adherence to a religious belief or moral conviction.

Exempts group health plans from penalties under state and federal enforcement provisions of the Public Health Service Act for failure to meet such women's health requirements insofar as they concern coverage to which an employer is opposed on the basis of religious belief or moral conviction.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6097 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6097

To exempt employers from any excise tax and certain suits and penalties 
in the case of a failure of a group health plan to provide coverage to 
  which an employer objects on the basis of religious belief or moral 
                              conviction.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 10, 2012

 Mr. Sensenbrenner (for himself, Mrs. Black, Mr. Petri, Mr. Upton, Mr. 
   Fortenberry, Mr. Quayle, Mrs. Miller of Michigan, Mr. Terry, Mr. 
 Sullivan, Mr. Fitzpatrick, Mr. Shimkus, Mr. Nunes, Mr. Sessions, Mr. 
Schilling, Mr. Franks of Arizona, Mr. Duffy, Mr. Huizenga of Michigan, 
 Mr. Pitts, Mr. Ribble, Mr. Gingrey of Georgia, Mr. Broun of Georgia, 
 Mr. Mulvaney, Mr. Jordan, Mrs. Schmidt, Mr. Burgess, Mrs. Adams, Mr. 
   Chabot, Mr. Poe of Texas, Mr. Gallegly, Mr. Daniel E. Lungren of 
  California, Mr. Marino, Mr. Gohmert, Mr. Chaffetz, Mr. Forbes, Mr. 
 Griffin of Arkansas, Mr. King of Iowa, Mr. Amodei, Mr. Goodlatte, Mr. 
 Wolf, Mr. Canseco, Mr. Lankford, Mr. Pence, Mr. Harper, Mr. Austria, 
 Mr. Gowdy, Mr. Issa, Mr. Kingston, Mr. Westmoreland, Mr. Rooney, Mr. 
Price of Georgia, Mr. Ryan of Wisconsin, Mr. Manzullo, Mr. Kinzinger of 
   Illinois, Mr. Rokita, Mr. Nugent, Mr. Luetkemeyer, and Ms. Foxx) 
 introduced the following bill; which was referred to the Committee on 
  Energy and Commerce, and in addition to the Committees on Ways and 
Means and Education and the Workforce, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To exempt employers from any excise tax and certain suits and penalties 
in the case of a failure of a group health plan to provide coverage to 
  which an employer objects on the basis of religious belief or moral 
                              conviction.

    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 ``Religious Freedom Tax Repeal Act of 
2012''.

SEC. 2. GROUP HEALTH PLAN REQUIREMENT EXCISE TAX EXCEPTION FOR 
              RELIGIOUS OR MORAL OPPOSITION TO COVERAGE.

    Section 4980D of the Internal Revenue Code of 1986 is amended by 
redesignating subsection (e) as subsection (f) and by inserting after 
subsection (d) the following new subsection:
    ``(e) Exception for Religious or Moral Opposition to Certain 
Coverage.--No tax shall be imposed on a failure of a group health plan 
to meet the requirements of section 2713(a)(4) of the Public Health 
Service Act, as such section applies by operation of section 9815, in 
the case of any failure to provide coverage to which an employer with 
respect to such plan is opposed by reason of adherence to a religious 
belief or moral conviction.''.

SEC. 3. NO AUTHORITY UNDER ERISA TO ENFORCE REQUIREMENT FOR GROUP 
              HEALTH PLANS TO PROVIDE COVERAGE TO WHICH AN EMPLOYER 
              OBJECTS ON RELIGIOUS OR MORAL GROUNDS.

    Section 502(b) of the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1132(b)) is amended by adding at the end the following:
    ``(4) The Secretary may not bring an action to enforce any 
requirement to provide coverage under section 2713(a)(4) of the Public 
Health Service Act, as such section applies by operation of section 
715(a) of this title, against a plan if an employer with respect to 
such plan is opposed to such coverage by reason of adherence to a 
religious belief or moral conviction.''.

SEC. 4. NO PENALTIES UNDER THE PUBLIC HEALTH SERVICE ACT FOR GROUP 
              HEALTH PLANS NOT PROVIDING COVERAGE TO WHICH AN EMPLOYER 
              OBJECTS ON RELIGIOUS OR MORAL GROUNDS.

    Section 2713 of the Public Health Service Act is amended by adding 
at the end the following new subsection:
    ``(d) Exception for Religious or Moral Opposition to Certain 
Coverage.--The provisions of subsections (a)(2) and (b) of section 2723 
shall not apply with respect to any failure of a group health plan of 
an employer or group health insurance coverage offered in connection 
with such a plan to meet any requirement under subsection (a)(4) 
insofar as such requirement relates to providing coverage to which an 
employer is opposed on the basis of religious belief or moral 
conviction.''.
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