Religion Law Commons^™

Corporations, Taxes, And Religion: The Hobby Lobby And Conestoga Contraceptive Cases, Steven J. Willis

UF Law Faculty Publications

Beginning in 2013, the federal government mandated that general business corporations include contraceptive and early abortion coverage in large employee health plans. Internal Revenue Code Section 4980D imposes a substantial excise tax on health plans violating the mandate. Indeed, for one company – Hobby Lobby – the expected annual tax is nearly one-half billion dollars. Dozens of “for profit” businesses have challenged the mandate on free exercise grounds, asserting claims under the First Amendment as well as under the Religious Freedom Restoration Act.

So far, courts have been reluctant to hold corporations have religious rights of their own; as a …

Nonprofit Organizations, For-Profit Corporations, And The Hhs Mandate: Why The Mandate Does Not Satisfy Rfra's Requirements, Jonathan T. Tan

Law Student Publications

In 2012, the federal government spawned an enormously divisive issue when it promulgated a regulation that requires certain employers to provide contraception coverage to their employees without cost-sharing. The mandate's supporters see it as an important step in expanding access to vital healthcare for women, whereas its detractors see it as an attempt by the government to force them into violating their deeply held religious beliefs. In a clash between values, the mandate favors access to contraception over the concerns of religious groups....Section II provides background information on the mandate and the convoluted process by which the Departments of Health …