[A]ny religious employer objecting to any otherwise ACA-mandated item of medical coverage should have the right to instead fund an independently-administered health savings account (HSA) or health reimbursement arrangement (HRA) for each of its employees. Any employer maintaining HSAs or HRAs for its employees could then decline to offer its employees any particular form of medical coverage to which the employer objects on religious grounds. Employees can use their employer-provided HSA or HRA funds to purchase any medical service or device they want -- in the same way such employees can use their cash wages as they please."

MORE >>