Wednesday, September 18, 2013
Edward A. Zelinsky (Cardozo), The Hobby Lobby Problem and the HSA/HRA Solution, 140 Tax Notes 1117 (Sept. 9, 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.
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