Tuesday, March 28, 2017

Religious Exemptions In ACA and FICA Upheld

In Olson v. Social Security Administration, 2017 U.S. Dist. LEXIS 41469 (D ND, March 22, 2017), a North Dakota federal district court adopted a magistrate's recommendations (2017 U.S. Dist. LEXIS 41468, March 3, 2017) and dismissed plaintiff's challenge to the constitutionality of the religious exemptions in the Affordable Care Act and FICA.  In rejecting plaintiff's Establishment Clause claim, the magistrate judge said in part:
Religious sects whose members qualify for the ACA's religious exemption have made reasonable provision for their dependent members for a substantial period of time; that is designed to protect other taxpayers, not to improperly favor or target any religion.