On Amicusing Religious Freedom

Over that last decade, the Church of Jesus Christ of Latter-day Saints has been party to at least 15 Supreme Court amicus briefs.[fn1] (How do I know? I searched Westlaw’s Supreme Court briefs database for “Latter-day Saints” and “Kirton McConkie.” Then I counted back to 2013. There may be more, but I think 15 gives me a pretty good sample.)[fn2]

Of these briefs, three are focused on opposing same-sex marriage. One addresses the definition of “sex” in Title IX. And at least twelve deal with questions of religious liberty (though there is some overlap—a number of the religious liberty briefs deal with religious liberty in the context of laws that limit discrimination against LGBTQ individuals.)

And what does the church say about religious liberty in its briefs? It paints religious liberty as absolutely critical. In its Carson brief, it explains that “the Religion Clauses protect the full range of religious freedom and not merely freedom from official discrimination.” In Groff, the church asserts that “Americans shouldn’t have to choose between their jobs and their faith.”

[Read more…]

Religious Liberty and Short-Termism

On Wednesday, a Texas district court found that the ACA’s mandate that insurance cover PrEP violated the Religious Freedom Restoration Act. (Opinion here.)

A couple quick explanations before we go on: the Religious Freedom Restoration Act (RFRA) was a law passed by Congress to essentially overrule a Supreme Court decision. It was meant to provide religious practice with a higher level of protection than the Court was affording it. PrEP is a drug that significantly reduces the chance that a person will get HIV from sex or injection drug use.

A handful of people (and one corporation) challenged the mandate that insurance cover PrEP, claiming that their religious beliefs and practice required them to have access to insurance that didn’t cover PrEP, either for themselves or their employees. And, in the first instance, they won.

[Read more…]

Amish at the ABA Tax Section Meeting

On Friday, I was at the ABA Tax Section meeting in San Francisco. Patrick Thomas had invited me to speak on a panel entitled “The IRS Violated My Client’s Religious Liberties: When is This Unlawful and What Can We Do About It?” And, although the panel focused specifically on the Amish, its subject matter is relevant to Mormons’ interest in religious freedom, in immigrant rights, and in what it means to live as a religious individual in a secular society.

Some background before I get into the specifics of our panel. First, it turns out that talking about “the Amish” as if it described a single, unified group is misleading. There are, I’ve been told, at least 40 different Amish groups, each of which differs at least a little in its beliefs and practices. Generally speaking, though, the Amish don’t believe in insurance (government-provided or otherwise). It interferes with the familial and community support they believe the Bible demands of them, and which they value, and it demonstrates a lack of trust in God.

As a result, the Amish have largely been exempted from paying Social Security taxes. That exemption also prevents them from collecting Social Security when they would otherwise qualify, of course. (To claim and memorialize that exemption, they have to sign a Form 4029 which, through a complicated procedure, is also signed by their bishop and has to be processed both by the IRS and the Social Security Administration. Apparently, they generally sign the Form 4029 when they’re baptized, which happens in their late teens or early 20s.) [Read more…]