_________________

_________________






















l CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
SUPREME COURT OF THE UNITED STATES
Þos. l3354 nnd l3356
SY!VIA I!!WI!!, SIC!ITA!Y OI HIA!TH
AÞÐ H!MAÞ SI!VICIS, IT A!., IITITIOÞI!S
l3354 t.
HOIIY !OIIY STO!IS, IÞC., IT A!.
OÞ W!IT OI CI!TIO!A!I TO THI !ÞITIÐ STATIS CO!!T
OI AIIIA!S IO! THI TIÞTH CI!C!IT
AÞÐ
COÞISTOCA WOOÐ SIICIA!TIIS CO!IO!ATIOÞ
IT A!., IITITIOÞI!S
l3356 t.
SY!VIA I!!WI!!, SIC!ITA!Y OI HIA!TH
AÞÐ H!MAÞ SI!VICIS, IT A!.
OÞ W!IT OI CI!TIO!A!I TO THI !ÞITIÐ STATIS CO!!T
OI AIIIA!S IO! THI THI!Ð CI!C!IT
|Juno 30, 20l4]
J!STICI CIÞSI!!C, wIfh whom J!STICI SOTOMAYO!
joIns, nnd wIfh whom J!STICI I!IYI! nnd J!STICI
KACAÞ joIn ns fo nII buf Inrf IIICl, dIssonfIng.
In n docIsIon of sfnrfIIng brondfh, fho Courf hoIds fhnf
commorcInI onforµrIsos, IncIudIng corµornfIons, nIong wIfh
µnrfnorshIµs nnd soIo µroµrIoforshIµs, cnn oµf ouf of nny
Inw (snvIng onIy fnx Inws) fhoy judgo IncomµnfIbIo wIfh
fhoIr sIncoroIy hoId roIIgIous boIIofs. Soo on/e, nf l649.
ComµoIIIng govornmonfnI Inforosfs In unIform comµIInnco
wIfh fho Inw, nnd dIsndvnnfngos fhnf roIIgIon-bnsod oµf-
oufs Imµoso on ofhors, hoId no swny, fho Courf docIdos, nf
Ionsf whon fhoro Is n ¨Ioss rosfrIcfIvo nIfornnfIvo.¨ And
such nn nIfornnfIvo, fho Courf suggosfs, fhoro nIwnys wIII
bo whonovor, In IIou of foIIIng nn onforµrIso cInImIng n



















2 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
roIIgIon-bnsod oxomµfIon, fho govornmonf, i.e., fho gonornI
µubIIc, cnn µIck uµ fho fnb. Soo on/e, nf 4l43.
l
Tho Courf doos nof µrofond fhnf fho IIrsf Amondmonf`s
Iroo IxorcIso CInuso domnnds roIIgIon-bnsod nccommodn-
fIons so oxfromo, for our docIsIons Ionvo no doubf on fhnf
scoro. Soo infro, nf 68. Insfond, fho Courf hoIds fhnf
Congross, In fho !oIIgIous Iroodom !osfornfIon Acf of
l993 (!I!A), 42 !. S. C. §2000bb e/ eeq., dIcfnfod fho
oxfrnordInnry roIIgIon-bnsod oxomµfIons fodny`s docIsIon
ondorsos. In fho Courf`s vIow, !I!A domnnds nccommo-
dnfIon of n for-µrofIf corµornfIon`s roIIgIous boIIofs no
mnffor fho Imµncf fhnf nccommodnfIon mny hnvo on fhIrd
µnrfIos who do nof shnro fho corµornfIon ownors` roIIgIous
fnIfhIn fhoso cnsos, fhousnnds of womon omµIoyod by
Hobby !obby nnd Conosfogn or doµondonfs of µorsons
fhoso corµornfIons omµIoy. Iorsundod fhnf Congross
onncfod !I!A fo sorvo n fnr Ioss rndIcnI µurµoso, nnd
mIndfuI of fho hnvoc fho Courf`s judgmonf cnn Infroduco, I
dIssonf.
I
¨Tho nbIIIfy of womon fo µnrfIcIµnfo oqunIIy In fho
oconomIc nnd socInI IIfo of fho ÞnfIon hns boon fncIIIfnfod
by fhoIr nbIIIfy fo confroI fhoIr roµroducfIvo IIvos.¨
PlonneJ Poren/looJ of Sou/leoe/ern Po. v. Coee,, 505
!. S. 833, 856 (l992). Congross ncfod on fhnf undorsfnnd-

l
Tho Courf InsIsfs If hns hoId nono of fhoso fhIngs, for nnofhor Ioss
rosfrIcfIvo nIfornnfIvo Is nf hnnd: oxfondIng nn oxIsfIng nccommodn-
fIon, curronfIy IImIfod fo roIIgIous nonµrofIf orgnnIznfIons, fo oncom-
µnss commorcInI onforµrIsos. Soo on/e, nf 34. WIfh fhnf nccommodn-
fIon oxfondod, fho Courf nssorfs, ¨womon wouId sfIII bo onfIfIod fo nII
|Iood nnd Ðrug AdmInIsfrnfIon]-nµµrovod confrncoµfIvos wIfhouf cosf
shnrIng.¨ An/e, nf 4. In fho ond, howovor, fho Courf Is nof so suro. In
sfnrk confrnsf fo fho Courf`s InIfInI omµhnsIs on fhIs nccommodnfIon, If
uIfImnfoIy docIInos fo docIdo whofhor fho hIghIIghfod nccommodnfIon Is
ovon InwfuI. Soo on/e, nf 44 (¨Wo do nof docIdo fodny whofhor nn
nµµronch of fhIs fyµo comµIIos wIfh !I!A . . . .¨).

























3 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Ing whon, ns µnrf of n nnfIonwIdo Insurnnco µrogrnm
Infondod fo bo comµrohonsIvo, If cnIIod for covorngo of
µrovonfIvo cnro rosµonsIvo fo womon`s noods. CnrryIng
ouf Congross` dIrocfIon, fho Ðoµnrfmonf of HonIfh nnd
Humnn SorvIcos (HHS), In consuIfnfIon wIfh µubIIc honIfh
oxµorfs, µromuIgnfod roguInfIons roquIrIng grouµ honIfh
µInns fo covor nII forms of confrncoµfIon nµµrovod by fho
Iood nnd Ðrug AdmInIsfrnfIon (IÐA). Tho gonosIs of fhIs
covorngo shouId onIIghfon fho Courf`s rosoIufIon of fhoso
cnsos.
A
Tho AffordnbIo Cnro Acf (ACA), In Ifs InIfInI form, sµocI-
fIod fhroo cnfogorIos of µrovonfIvo cnro fhnf honIfh µInns
musf covor nf no nddod cosf fo fho µInn µnrfIcIµnnf or
bonofIcInry.
2
InrfIcuInr sorvIcos woro fo bo rocommondod
by fho !. S. IrovonfIvo SorvIcos Tnsk Iorco, nn Indoµond-
onf µnnoI of oxµorfs. Tho schomo hnd n Inrgo gnµ, how-
ovor; If Ioff ouf µrovonfIvo sorvIcos fhnf ¨mnny womon`s
honIfh ndvocnfos nnd modIcnI µrofossIonnIs boIIovo nro
crIfIcnIIy Imµorfnnf.¨ l55 Cong. !oc. 2884l (2009) (sfnfo-
monf of Son. Ioxor). To corrocf fhIs ovorsIghf, Sonnfor
Inrbnrn MIkuIskI Infroducod fho Womon`s HonIfh
Amondmonf, whIch nddod fo fho ACA`s mInImum covorngo
roquIromonfs n now cnfogory of µrovonfIvo sorvIcos sµocIfIc
fo womon`s honIfh.
Womon µnId sIgnIfIcnnfIy moro fhnn mon for µrovonfIvo
cnro, fho nmondmonf`s µroµononfs nofod; In fncf, cosf

2
Soo 42 !. S. C. §300ggl3(n)(l)(3) (grouµ honIfh µInns musf µro-
vIdo covorngo, wIfhouf cosf shnrIng, for (l) corfnIn ¨ovIdonco-bnsod
Ifoms or sorvIcos¨ rocommondod by fho !. S. IrovonfIvo SorvIcos Tnsk
Iorco; (2) ImmunIznfIons rocommondod by nn ndvIsory commIffoo of fho
Confors for ÐIsonso ConfroI nnd IrovonfIon; nnd (3) ¨wIfh rosµocf fo
Infnnfs, chIIdron, nnd ndoIosconfs, ovIdonco-Informod µrovonfIvo cnro
nnd scroonIngs µrovIdod for In fho comµrohonsIvo guIdoIInos suµµorfod
by fho HonIfh !osourcos nnd SorvIcos AdmInIsfrnfIon¨).


















4 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
bnrrIors oµornfod fo bIock mnny womon from obfnInIng
noodod cnro nf nII. Soo, e.g., iJ., nf 290?0 (sfnfomonf of
Son. IoInsfoIn) (¨Womon of chIIdbonrIng ngo sµond 68
µorconf moro In ouf-of-µockof honIfh cnro cosfs fhnn
mon.¨); iJ., nf 29302 (sfnfomonf of Son. MIkuIskI) (¨co-
µnymonfs nro |offon] so hIgh fhnf |womon] nvoId goffIng
|µrovonfIvo nnd scroonIng sorvIcos] In fho fIrsf µInco¨).
And Incronsod nccoss fo confrncoµfIvo sorvIcos, fho sµon-
sors comµrohondod, wouId yIoId Imµorfnnf µubIIc honIfh
gnIns. Soo, e.g., iJ., nf 29?68 (sfnfomonf of Son. ÐurbIn)
(¨ThIs bIII wIII oxµnnd honIfh Insurnnco covorngo fo fho
vnsf mnjorIfy of |fho l? mIIIIon womon of roµroducfIvo ngo
In fho !nIfod Sfnfos who nro unInsurod] . . . . ThIs ox-
µnndod nccoss wIII roduco unInfondod µrognnncIos.¨).
As nIforod by fho Womon`s HonIfh Amondmonf`s µns-
sngo, fho ACA roquIros now Insurnnco µInns fo IncIudo
covorngo wIfhouf cosf shnrIng of ¨such nddIfIonnI µrovon-
fIvo cnro nnd scroonIngs . . . ns µrovIdod for In comµrohon-
sIvo guIdoIInos suµµorfod by fho HonIfh !osourcos nnd
SorvIcos AdmInIsfrnfIon |(H!SA)],¨ n unIf of HHS. 42
!. S. C. §300ggl3(n)(4). Thus chnrgod, fho H!SA dovoI-
oµod rocommondnfIons In consuIfnfIon wIfh fho InsfIfufo
of ModIcIno (IOM). Soo ?? Iod. !og. 8?258?26 (20l2).
3
Tho IOM convonod n grouµ of Indoµondonf oxµorfs, IncIud-
Ing ¨sµocInIIsfs In dIsonso µrovonfIon |nnd] womon`s
honIfh¨; fhoso oxµorfs µroµnrod n roµorf ovnIunfIng fho
offIcncy of n numbor of µrovonfIvo sorvIcos. IOM, CIInIcnI
IrovonfIon SorvIcos for Womon: CIosIng fho Cnµs 2 (20ll)
(horoInnffor IOM !oµorf). ConsIsfonf wIfh fho fIndIngs of
¨|n]umorous honIfh µrofossIonnI nssocInfIons¨ nnd ofhor
orgnnIznfIons, fho IOM oxµorfs doformInod fhnf µrovon-

3
Tho IOM Is nn nrm of fho ÞnfIonnI Acndomy of ScIoncos, nn orgnnI-
znfIon Congross osfnbIIshod ¨for fho oxµIIcIf µurµoso of furnIshIng
ndvIco fo fho Covornmonf.¨ PuIlic Ci/icen v. Depor/nen/ of Jue/ice,
49l !. S. 440, 460, n. ll (l989) (InfornnI quofnfIon mnrks omIffod).




















5 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
fIvo covorngo shouId IncIudo fho ¨fuII rnngo¨ of IÐA-
nµµrovod confrncoµfIvo mofhods. 1J., nf l0. Soo nIso iJ.,
nf l02ll0.
In mnkIng fhnf rocommondnfIon, fho IOM`s roµorf
oxµrossod concorns sImIInr fo fhoso voIcod by congros-
sIonnI µroµononfs of fho Womon`s HonIfh Amondmonf. Tho
roµorf nofod fho dIsµroµorfIonnfo burdon womon cnrrIod
for comµrohonsIvo honIfh sorvIcos nnd fho ndvorso honIfh
consoquoncos of oxcIudIng confrncoµfIon from µrovonfIvo
cnro nvnIInbIo fo omµIoyoos wIfhouf cosf shnrIng. Soo,
e.g., iJ., nf l9 (¨|W]omon nro consIsfonfIy moro IIkoIy fhnn
mon fo roµorf n wIdo rnngo of cosf-roInfod bnrrIors fo
rocoIvIng . . . modIcnI fosfs nnd fronfmonfs nnd fo fIIIIng
µroscrIµfIons for fhomsoIvos nnd fhoIr fnmIIIos.¨); iJ., nf
l03l04, l0? (µrognnncy mny bo confrnIndIcnfod for
womon wIfh corfnIn modIcnI condIfIons, for oxnmµIo, somo
congonIfnI honrf dIsonsos, µuImonnry hyµorfonsIon, nnd
Mnrfnn syndromo, nnd confrncoµfIvos mny bo usod fo
roduco rIsk of ondomofrInI cnncor, nmong ofhor sorIous
modIcnI condIfIons); iJ., nf l03 (womon wIfh unInfondod
µrognnncIos nro moro IIkoIy fo oxµorIonco doµrossIon nnd
nnxIofy, nnd fhoIr chIIdron fnco ¨Incronsod odds of µroform
bIrfh nnd Iow bIrfh woIghf¨).
In IIno wIfh fho IOM`s suggosfIons, fho H!SA ndoµfod
guIdoIInos rocommondIng covorngo of ¨|n]II |IÐA-]
nµµrovod confrncoµfIvo mofhods, sforIIIznfIon µrocoduros,
nnd µnfIonf oducnfIon nnd counsoIIng for nII womon wIfh
roµroducfIvo cnµncIfy.¨
4
Thoronffor, HHS, fho Ðoµnrf-
monf of !nbor, nnd fho Ðoµnrfmonf of Tronsury µromuI-
gnfod roguInfIons roquIrIng grouµ honIfh µInns fo IncIudo
covorngo of fho confrncoµfIvo sorvIcos rocommondod In fho

4
H!SA, HHS, Womon`s IrovonfIvo SorvIcos CuIdoIInos, nvnIInbIo nf
hffµ://www.hrsn.gov/womonsguIdoIInos/ (nII Infornof mnforInIs ns
vIsIfod Juno 2?, 20l4, nnd nvnIInbIo In CIork of Courf`s cnso fIIo),
roµrInfod In Aµµ. fo IrIof for IofIfIonors In Þo. l3354, µµ. 4344n.
Soo nIso ?? Iod. !og. 8?258?26 (20l2).
























6 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
H!SA guIdoIInos, subjocf fo corfnIn oxcoµfIons, doscrIbod
infro, nf 252?.
5
ThIs oµInIon rofors fo fhoso roguInfIons
ns fho confrncoµfIvo covorngo roquIromonf.
I
WhIIo fho Womon`s HonIfh Amondmonf succoodod, n
counformovo µrovod unnvnIIIng. Tho Sonnfo vofod down
fho so-cnIIod ¨conscIonco nmondmonf,¨ whIch wouId hnvo
onnbIod nny omµIoyor or Insurnnco µrovIdor fo dony cov-
orngo bnsod on Ifs nssorfod ¨roIIgIous boIIofs or mornI
convIcfIons.¨ l58 Cong. !oc. S539 (Iob. 9, 20l2); soo iJ.,
nf Sll62Sll?3 (Mnr. l, 20l2) (dobnfo nnd vofo).
6
Thnf
nmondmonf, Sonnfor MIkuIskI obsorvod, wouId hnvo ¨µu|f]
fho µorsonnI oµInIon of omµIoyors nnd Insurors ovor fho
µrncfIco of modIcIno.¨ 1J., nf Sll2? (Iob. 29, 20l2). !o-
jocfIng fho ¨conscIonco nmondmonf,¨ Congross Ioff honIfh
cnro docIsIonsIncIudIng fho choIco nmong confrncoµfIvo
mofhodsIn fho hnnds of womon, wIfh fho nId of fhoIr
honIfh cnro µrovIdors.
II
Any IIrsf Amondmonf Iroo IxorcIso CInuso cInIm Hobby
!obby or Conosfogn
?
mIghf nssorf Is forocIosod by fhIs
Courf`s docIsIon In 1nplo,nen/ Dit., Dep/. of Hunon
Ieeourcee of Ore. v. Sni/l, 494 !. S. 8?2 (l990). In Sni/l,
fwo mombors of fho ÞnfIvo AmorIcnn Church woro dIs-

5
45 CI! §l4?.l30(n)(l)(Iv) (20l3) (HHS); 29 CI! §2590.?l5
2?l3(n)(l)(Iv) (20l3) (!nbor); 26 CI! §54.98l52?l3(n)(l)(Iv) (20l3)
(Tronsury).
6
SoµnrnfIng mornI convIcfIons from roIIgIous boIIofs wouId bo of quos-
fIonnbIo IogIfImncy. Soo Welel v. Ini/eJ S/o/ee, 398 !. S. 333, 35?358
(l9?0) (HnrInn, J., concurrIng In rosuIf).
?
As fho Courf oxµInIns, soo on/e, nf lll6, fhoso cnsos nrIso from fwo
soµnrnfo InwsuIfs, ono fIIod by Hobby !obby, Ifs nffIIInfod busInoss
(MnrdoI), nnd fho fnmIIy fhnf oµornfos fhoso busInossos (fho Croons);
fho ofhor fIIod by Conosfogn nnd fho fnmIIy fhnf owns nnd confroIs fhnf
busInoss (fho Hnhns). !nIoss ofhorwIso sµocIfIod, fhIs oµInIon rofors fo
fho rosµocfIvo grouµs of µInInfIffs ns Hobby !obby nnd Conosfogn.





















? CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
mIssod from fhoIr jobs nnd donIod unomµIoymonf bonofIfs
bocnuso fhoy Ingosfod µoyofo nf, nnd ns nn ossonfInI oIo-
monf of, n roIIgIous coromony. Orogon Inw forbndo fho
consumµfIon of µoyofo, nnd fhIs Courf, roIyIng on fhnf
µrohIbIfIon, rojocfod fho omµIoyoos` cInIm fhnf fho donInI
of unomµIoymonf bonofIfs vIoInfod fhoIr froo oxorcIso
rIghfs. Tho IIrsf Amondmonf Is nof offondod, Sni/l hoId,
whon ¨µrohIbIfIng fho oxorcIso of roIIgIon . . . Is nof fho
objocf of |govornmonfnI roguInfIon] buf moroIy fho IncI-
donfnI offocf of n gonornIIy nµµIIcnbIo nnd ofhorwIso vnIId
µrovIsIon.¨ 1J., nf 8?8; soo iJ., nf 8?88?9 (¨nn IndIvId-
unI`s roIIgIous boIIofs |do nof] oxcuso hIm from comµIInnco
wIfh nn ofhorwIso vnIId Inw µrohIbIfIng conducf fhnf fho
Sfnfo Is froo fo roguInfo¨). Tho ACA`s confrncoµfIvo covor-
ngo roquIromonf nµµIIos gonornIIy, If Is ¨ofhorwIso vnIId,¨
If frnIns on womon`s woII boIng, nof on fho oxorcIso
of roIIgIon, nnd nny offocf If hns on such oxorcIso Is
IncIdonfnI.
Ivon If Sni/l dId nof confroI, fho Iroo IxorcIso CInuso
wouId nof roquIro fho oxomµfIon Hobby !obby nnd Conos-
fogn sook. AccommodnfIons fo roIIgIous boIIofs or obsor-
vnncos, fho Courf hns cInrIfIod, musf nof sIgnIfIcnnfIy
ImµIngo on fho Inforosfs of fhIrd µnrfIos.
8

8
Soo Wieconein v. YoJer, 406 !. S. 205, 230 (l9?2) (¨ThIs cnso, of
courso, Is nof ono In whIch nny hnrm fo fho µhysIcnI or monfnI honIfh of
fho chIId or fo fho µubIIc snfofy, µonco, ordor, or woIfnro hns boon
domonsfrnfod or mny bo µroµorIy Inforrod.¨); 1e/o/e of Tlorn/on v.
ColJor, 1nc., 4?2 !. S. ?03 (l985) (InvnIIdnfIng sfnfo sfnfufo roquIrIng
omµIoyors fo nccommodnfo nn omµIoyoo`s Snbbnfh obsorvnnco whoro
fhnf sfnfufo fnIIod fo fnko Info nccounf fho burdon such nn nccommodn-
fIon wouId Imµoso on fho omµIoyor or ofhor omµIoyoos). ÞofnbIy, In
consfruIng fho !oIIgIous !nnd !so nnd InsfIfufIonnIIzod Iorsons Acf of
2000 (!!!IIA), 42 !. S. C. §2000cc e/ eeq., fho Courf hns cnufIonod
fhnf ¨ndoqunfo nccounf¨ musf bo fnkon of ¨fho burdons n roquosfod
nccommodnfIon mny Imµoso on nonbonofIcInrIos.¨ Cu//er v. Wil/ineon,
544 !. S. ?09, ?20 (2005); soo iJ., nf ?22 (¨nn nccommodnfIon musf bo
monsurod so fhnf If doos nof ovorrIdo ofhor sIgnIfIcnnf Inforosfs¨). A













8 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
Tho oxomµfIon soughf by Hobby !obby nnd Conosfogn
wouId ovorrIdo sIgnIfIcnnf Inforosfs of fho corµornfIons`
omµIoyoos nnd covorod doµondonfs. If wouId dony IogIons
of womon who do nof hoId fhoIr omµIoyors` boIIofs nccoss
fo confrncoµfIvo covorngo fhnf fho ACA wouId ofhorwIso
socuro. Soo Co/lolic Clori/iee of Socronen/o, 1nc. v.
Superior Cour/, 32 CnI. 4fh 52?, 565, 85 I. 3d 6?, 93
(2004) (¨Wo nro unnwnro of nny docIsIon In whIch . . . |fho
!. S. Suµromo Courf] hns oxomµfod n roIIgIous objocfor
from fho oµornfIon of n noufrnI, gonornIIy nµµIIcnbIo Inw
dosµIfo fho rocognIfIon fhnf fho roquosfod oxomµfIon
wouId dofrImonfnIIy nffocf fho rIghfs of fhIrd µnrfIos.¨). In
sum, wIfh rosµocf fo froo oxorcIso cInIms no Ioss fhnn froo
sµooch cInIms, ¨ '|y]our rIghf fo swIng your nrms onds jusf
whoro fho ofhor mnn`s noso bogIns.` ¨ Chnfoo, Iroodom of
Sµooch In Wnr TImo, 32 Hnrv. !. !ov. 932, 95? (l9l9).
III
A
!nckIng n fonnbIo cInIm undor fho Iroo IxorcIso CInuso,
Hobby !obby nnd Conosfogn roIy on !I!A, n sfnfufo
InsfrucfIng fhnf ¨|g]ovornmonf shnII nof subsfnnfInIIy
burdon n µorson`s oxorcIso of roIIgIon ovon If fho burdon
rosuIfs from n ruIo of gonornI nµµIIcnbIIIfy¨ unIoss fho
govornmonf shows fhnf nµµIIcnfIon of fho burdon Is ¨fho
Ionsf rosfrIcfIvo monns¨ fo furfhor n ¨comµoIIIng govorn-
monfnI Inforosf.¨ 42 !. S. C. §2000bbl(n), (b)(2). In
!I!A, Congross ¨ndoµf|od] n sfnfufory ruIo comµnrnbIo fo
fho consfIfufIonnI ruIo rojocfod In Sni/l.¨ Goncolee v. O
Cen/ro 1eplri/o Beneficen/e Iniôo Jo Vege/ol, 546 !. S.
4l8, 424 (2006).
!I!A`s µurµoso Is sµocIfIc nnd wrIffon Info fho sfnfufo
IfsoIf. Tho Acf wns crnffod fo ¨rosforo fho comµoIIIng

bnInncod nµµronch Is nII fho moro In ordor whon fho Iroo IxorcIso
CInuso IfsoIf Is nf sfnko, nof n sfnfufo dosIgnod fo µromofo nccommodn-
fIon fo roIIgIous boIIofs nnd µrncfIcos.




















9 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Inforosf fosf ns sof forfh In SlerIer/ v. Verner, 3?4 !. S.
398 (l963) nnd Wieconein v. YoJer, 406 !. S. 205
(l9?2) nnd fo gunrnnfoo Ifs nµµIIcnfIon In nII cnsos whoro
froo oxorcIso of roIIgIon Is subsfnnfInIIy burdonod.¨
§2000bb(b)(l).
9
Soo nIso §2000bb(n)(5) (¨|T]ho comµoIIIng
Inforosf fosf ns sof forfh In µrIor IodornI courf ruIIngs Is
n worknbIo fosf for sfrIkIng sonsIbIo bnInncos bofwoon
roIIgIous IIborfy nnd comµofIng µrIor govornmonfnI In-
forosfs.¨); on/e, nf 48 (ngrooIng fhnf fho µro-Sni/l comµoI-
IIng Inforosf fosf Is ¨worknbIo¨ nnd ¨sfrIko|s] sonsIbIo
bnInncos¨).
Tho IogIsInfIvo hIsfory Is corrosµondIngIy omµhnfIc on
!I!A`s nIm. Soo, e.g., S. !oµ. Þo. l03lll, µ. l2 (l993)
(horoInnffor Sonnfo !oµorf) (!I!A`s µurµoso wns ¨onIy fo
ovorfurn fho Suµromo Courf`s docIsIon In Sni/l,¨ nof fo
¨unsoffIo ofhor nrons of fho Inw.¨); l39 Cong. !oc. 26l?8
(l993) (sfnfomonf of Son. Konnody) (!I!A wns ¨dosIgnod
fo rosforo fho comµoIIIng Inforosf fosf for docIdIng froo
oxorcIso cInIms.¨). In IIno wIfh fhIs rosfornfIvo µurµoso,
Congross oxµocfod courfs consIdorIng !I!A cInIms fo
¨Iook fo froo oxorcIso cnsos docIdod µrIor fo Sni/l for
guIdnnco.¨ Sonnfo !oµorf 8. Soo nIso H. !. !oµ. Þo. l03
88, µµ. 6? (l993) (horoInnffor Houso !oµorf) (snmo). In
shorf, fho Acf roInsfnfos fho Inw ns If wns µrIor fo Sni/l,
wIfhouf ¨cronf|Ing] . . . now rIghfs for nny roIIgIous µrnc-
fIco or for nny µofonfInI IIfIgnnf.¨ l39 Cong. !oc. 26l?8
(sfnfomonf of Son. Konnody). CIvon fho Acf`s modornfo
µurµoso, If Is hnrdIy surµrIsIng fhnf !I!A`s onncfmonf In
l993 µrovokod IIffIo confrovorsy. Soo IrIof for Sonnfor
Murrny of nI. ns Anici Curioe 8 (horoInnffor Sonnfors

9
!ndor SlerIer/ nnd YoJer, fho Courf ¨roquIr|od] fho govornmonf fo
jusfIfy nny subsfnnfInI burdon on roIIgIousIy mofIvnfod conducf by n
comµoIIIng sfnfo Inforosf nnd by monns nnrrowIy fnIIorod fo nchIovo
fhnf Inforosf.¨ 1nplo,nen/ Dit., Dep/. of Hunon Ieeourcee of Ore. v.
Sni/l, 494 !. S. 8?2, 894 (l990) (O`Connor, J., concurrIng In
judgmonf).
























l0 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
IrIof ) (!I!A wns nµµrovod by n 9?-fo-3 vofo In fho Sonnfo
nnd n voIco vofo In fho Houso of !oµrosonfnfIvos).
I
ÐosµIfo fhoso nufhorIfnfIvo IndIcnfIons, fho Courf soos
!I!A ns n boId InIfInfIvo doµnrfIng from, rnfhor fhnn
rosforIng, µro-Sni/l jurIsµrudonco. Soo on/e, nf 6, n. 3, ?,
l?, 252?. To suµµorf Ifs concoµfIon of !I!A ns n mons-
uro dofnchod from fhIs Courf`s docIsIons, ono fhnf sofs n
now courso, fho Courf µoInfs fIrsf fo fho !oIIgIous !nnd
!so nnd InsfIfufIonnIIzod Iorsons Acf of 2000 (!!!IIA),
42 !. S. C. §2000cc e/ eeq., whIch nIforod !I!A`s dofInI-
fIon of fho form ¨oxorcIso of roIIgIon.¨ !I!A, ns orIgInnIIy
onncfod, dofInod fhnf form fo monn ¨fho oxorcIso of roII-
gIon undor fho IIrsf Amondmonf fo fho ConsfIfufIon.¨
§2000bb2(4) (l994 od.). Soo on/e, nf 6?. As nmondod by
!!!IIA, !I!A`s dofInIfIon now IncIudos ¨nny oxorcIso of
roIIgIon, whofhor or nof comµoIIod by, or confrnI fo, n
sysfom of roIIgIous boIIof.¨ §2000bb2(4) (20l2 od.) (cross-
roforoncIng §2000cc5). Thnf dofInIfIonnI chnngo, nccord-
Ing fo fho Courf, rofIocfs ¨nn obvIous offorf fo offocf n
comµIofo soµnrnfIon from IIrsf Amondmonf cnso Inw.¨
An/e, nf ?.
Tho Courf`s rondIng Is nof µInusIbIo. !!!IIA`s nIforn-
fIon cInrIfIos fhnf courfs shouId nof quosfIon fho confrnIIfy
of n µnrfIcuInr roIIgIous oxorcIso. Iuf fho nmondmonf In
no wny suggosfs fhnf Congross monnf fo oxµnnd fho cInss
of onfIfIos qunIIfIod fo mounf roIIgIous nccommodnfIon
cInIms, nor doos If roIIovo courfs of fho obIIgnfIon fo In-
quIro whofhor n govornmonf ncfIon subsfnnfInIIy burdons
n roIIgIous oxorcIso. Soo Ioeul v. M,ere, 563 I. 3d 52?,
535 (CAÐC 2009) (Irown, J., concurrIng) (¨Thoro Is no
doubf fhnf !!!IIA`s drnffors, In chnngIng fho dofInIfIon
of 'oxorcIso of roIIgIon,` wnnfod fo brondon fho scoµo of fho
kInds of µrncfIcos µrofocfod by !I!A, nof Incronso fho
unIvorso of IndIvIdunIs µrofocfod by !I!A.¨); H. !. !oµ.

























ll CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Þo. l062l9, µ. 30 (l999). Soo nIso GilorJi v. Ini/eJ
S/o/ee Dep/. of Heol/l onJ Hunon Serte., ?33 I. 3d l208,
l2ll (CAÐC 20l3) (!I!A, ns nmondod, ¨µrovIdos us wIfh
no hoIµfuI dofInIfIon of 'oxorcIso of roIIgIon.` ¨); HenJereon
v. KenneJ,, 265 I. 3d l0?2, l0?3 (CAÐC 200l) (¨Tho
|!!!IIA] nmondmonfs dId nof nIfor !I!A`s bnsIc µrohI-
bIfIon fhnf fho '|g]ovornmonf shnII nof subsfnnfInIIy bur-
don n µorson`s oxorcIso of roIIgIon.` ¨).
l0
Þoxf, fho Courf hIghIIghfs !I!A`s roquIromonf fhnf fho
govornmonf, If Ifs ncfIon subsfnnfInIIy burdons n µorson`s
roIIgIous obsorvnnco, musf domonsfrnfo fhnf If choso fho
Ionsf rosfrIcfIvo monns for furfhorIng n comµoIIIng Infor-
osf. ¨|I]y ImµosIng n Ionsf-rosfrIcfIvo-monns fosf,¨ fho
Courf suggosfs, !I!A ¨wonf boyond whnf wns roquIrod by
our µro-Sni/l docIsIons.¨ An/e, nf l?, n. l8 (cIfIng Ci/, of
Boerne v. Iloree, 52l !. S. 50? (l99?)). Soo nIso on/e, nf 6,
n. 3. Iuf ns !I!A`s sfnfomonfs of µurµoso nnd IogIsInfIvo
hIsfory mnko cIonr, Congross Infondod onIy fo rosforo, nof
fo scrnµ or nIfor, fho bnInncIng fosf ns fhIs Courf hnd
nµµIIod If µro-Sni/l. Soo eupro, nf 89. Soo nIso Sonnfo
!oµorf 9 (!I!A`s ¨comµoIIIng Inforosf fosf gonornIIy
shouId nof bo consfruod moro sfrIngonfIy or moro IonIonfIy
fhnn If wns µrIor fo Sni/l.¨); Houso !oµorf ? (snmo).
Tho Congross fhnf µnssod !I!A corrocfIy rond fhIs
Courf`s µro-Sni/l cnso Inw ns IncIudIng wIfhIn fho ¨com-
µoIIIng Inforosf fosf¨ n ¨Ionsf rosfrIcfIvo monns¨ roquIro-
monf. Soo, e.g., Sonnfo !oµorf 5 (¨Whoro |n subsfnnfInI]
burdon Is µIncod uµon fho froo oxorcIso of roIIgIon, fho
Courf ruIod |In SlerIer/], fho Covornmonf musf domon-

l0
!!!IIA, fho Courf nofos, IncIudos n µrovIsIon dIrocfIng fhnf ¨|f]hIs
chnµfor |i.e., !!!IIA] shnII bo consfruod In fnvor of n brond µrofocfIon
of roIIgIous oxorcIso, fo fho mnxImum oxfonf µormIffod by fho forms of
|fho Acf] nnd fho ConsfIfufIon.¨ 42 !. S. C. §2000cc3(g); soo on/e, nf
6?, 26. !I!A Incorµornfos !!!IIA`s dofInIfIon of ¨oxorcIso of roII-
gIon,¨ ns !!!IIA doos, buf confnIns no omnIbus ruIo of consfrucfIon
govornIng fho sfnfufo In Ifs onfIrofy.















l2 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
sfrnfo fhnf If Is fho Ionsf rosfrIcfIvo monns fo nchIovo n
comµoIIIng govornmonfnI Inforosf.¨). And fho vIow fhnf
fho µro-Sni/l fosf IncIudod n ¨Ionsf rosfrIcfIvo monns¨
roquIromonf hnd boon nIrod In fosfImony boforo fho Son-
nfo JudIcInry CommIffoo by oxµorfs on roIIgIous froodom.
Soo, e.g., HonrIng on S. 2969 boforo fho Sonnfo CommIffoo
on fho JudIcInry, l02d Cong., 2d Soss., ?8?9 (l993)
(sfnfomonf of Irof. ÐougIns !nycock).
Our docIsIon In Ci/, of Boerne, If Is fruo, sfnfos fhnf fho
Ionsf rosfrIcfIvo monns roquIromonf ¨wns nof usod In fho
µro-Sni/l jurIsµrudonco !I!A µurµorfod fo codIfy.¨ Soo
on/e, nf 6, n. 3, l?, n. l8. As jusf IndIcnfod, howovor, fhnf
sfnfomonf doos nof nccurnfoIy convoy fho Courf`s µro-
Sni/l jurIsµrudonco. Soo SlerIer/, 3?4 !. S., nf 40? (¨|I]f
wouId µInInIy bo Incumbonf uµon fho |govornmonf] fo
domonsfrnfo fhnf no nIfornnfIvo forms of roguInfIon wouId
combnf |fho µrobIom] wIfhouf InfrIngIng IIrsf Amondmonf
rIghfs.¨); Tlonoe v. Ietieu BJ. of 1nJiono 1nplo,nen/
Securi/, Dit., 450 !. S. ?0?, ?l8 (l98l) (¨Tho sfnfo mny
jusfIfy nn Inrond on roIIgIous IIborfy by showIng fhnf If Is
fho Ionsf rosfrIcfIvo monns of nchIovIng somo comµoIIIng
sfnfo Inforosf.¨). Soo nIso Iorg, Tho Þow Affncks on !oII-
gIous Iroodom !ogIsInfIon nnd Why Thoy Aro Wrong, 2l
Cnrdozo !. !ov. 4l5, 424 (l999) (¨In Boerne, fho Courf
orronoousIy snId fhnf fho Ionsf rosfrIcfIvo monns fosf 'wns
nof usod In fho µro-Sni/l jurIsµrudonco.` ¨).
ll
C
WIfh !I!A`s rosfornfIvo µurµoso In mInd, I furn fo fho

ll
Tho Courf µoInfs ouf fhnf I joInod fho mnjorIfy oµInIon In Ci/, of
Boerne nnd dId nof fhon quosfIon fho sfnfomonf fhnf ¨Ionsf rosfrIcfIvo
monns . . . wns nof usod |µro-Sni/l].¨ An/e, nf l?, n. l8. ConcornIng
fhnf obsorvnfIon, I romInd my coIIonguos of JusfIco Jnckson`s sngo
commonf: ¨I soo no ronson why I shouId bo conscIousIy wrong fodny
bocnuso I wns unconscIousIy wrong yosfordny.¨ Moeeocluee//e v.
Ini/eJ S/o/ee, 333 !. S. 6ll, 639640 (l948) (dIssonfIng oµInIon).



















l3 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Acf`s nµµIIcnfIon fo fho Insfnnf InwsuIfs. Thnf fnsk, In
vIow of fho µosIfIons fnkon by fho Courf, roquIros consId-
ornfIon of sovornI quosfIons, onch µofonfInIIy dIsµosIfIvo of
Hobby !obby`s nnd Conosfogn`s cInIms: Ðo for-µrofIf corµo-
rnfIons rnnk nmong ¨µorson|s]¨ who ¨oxorcIso . . . roII-
gIon¨¨ AssumIng fhnf fhoy do, doos fho confrncoµfIvo
covorngo roquIromonf ¨subsfnnfInIIy burdon¨ fhoIr roII-
gIous oxorcIso¨ If so, Is fho roquIromonf ¨In furfhornnco of
n comµoIIIng govornmonf Inforosf¨¨ And Insf, doos fho
roquIromonf roµrosonf fho Ionsf rosfrIcfIvo monns for
furfhorIng fhnf Inforosf¨
MIsguIdod by Ifs orrnnf µromIso fhnf !I!A movod
boyond fho µro-Sni/l cnso Inw, fho Courf fnIfors nf onch
sfoµ of Ifs nnnIysIs.
l
!I!A`s comµoIIIng Inforosf fosf, ns nofod, soo eupro, nf
8, nµµIIos fo govornmonf ncfIons fhnf ¨subsfnnfInIIy bur-
don o pereon`e exerciee of religion.¨ 42 !. S. C. §2000bb
l(n) (omµhnsIs nddod). ThIs roforonco, fho Courf submIfs,
Incorµornfos fho dofInIfIon of ¨µorson¨ found In fho ÐIc-
fIonnry Acf, l !. S. C. §l, whIch oxfonds fo ¨corµornfIons,
comµnnIos, nssocInfIons, fIrms, µnrfnorshIµs, socIofIos, nnd
joInf sfock comµnnIos, ns woII ns IndIvIdunIs.¨ Soo on/e, nf
l920. Tho ÐIcfIonnry Acf`s dofInIfIon, howovor, confroIs
onIy whoro ¨confoxf¨ doos nof ¨IndIcnf|o] ofhorwIso.¨ §l.
Horo, confoxf doos so IndIcnfo. !I!A sµonks of ¨n µorson`s
exerciee of religion.¨ 42 !. S. C. §2000bbl(n) (omµhnsIs
nddod). Soo nIso §§2000bb2(4), 2000cc5(?)(n).
l2
Whofhor

l2
As onrIIor oxµInInod, soo eupro, nf l0ll, !!!IIA`s nmondmonf of
fho dofInIfIon of ¨oxorcIso of roIIgIon¨ doos nof bonr fho woIghf fho
Courf µIncos on If. Moroovor, If Is µnssIng sfrnngo fo nffrIbufo fo
!!!IIA nny µurµoso fo covor onfIfIos ofhor fhnn ¨roIIgIous ns-
sombI|Ios] or InsfIfufIon|s].¨ 42 !. S. C. §2000cc(n)(l). Iuf cf. on/e, nf
26. Thnf Inw nµµIIos fo Innd-uso roguInfIon. §2000cc(n)(l). To µormIf
commorcInI onforµrIsos fo chnIIongo zonIng nnd ofhor Innd-uso roguIn-























l4 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
n corµornfIon qunIIfIos ns n ¨µorson¨ cnµnbIo of oxorcIs-
Ing roIIgIon Is nn InquIry ono cnnnof nnswor wIfhouf rofor-
onco fo fho ¨fuII body¨ of µro-Sni/l ¨froo-oxorcIso cnsoInw.¨
GilorJi, ?33 I. 3d, nf l2l2. Thoro Is In fhnf cnso Inw no
suµµorf for fho nofIon fhnf froo oxorcIso rIghfs µorfnIn fo
for-µrofIf corµornfIons.
!nfII fhIs IIfIgnfIon, no docIsIon of fhIs Courf rocognIzod
n for-µrofIf corµornfIon`s qunIIfIcnfIon for n roIIgIous ox-
omµfIon from n gonornIIy nµµIIcnbIo Inw, whofhor undor
fho Iroo IxorcIso CInuso or !I!A.
l3
Tho nbsonco of such
µrocodonf Is jusf whnf ono wouId oxµocf, for fho oxorcIso of
roIIgIon Is chnrncforIsfIc of nnfurnI µorsons, nof nrfIfIcInI
IognI onfIfIos. As ChIof JusfIco MnrshnII obsorvod nonrIy
fwo confurIos ngo, n corµornfIon Is ¨nn nrfIfIcInI boIng,
InvIsIbIo, InfnngIbIo, nnd oxIsfIng onIy In confomµInfIon of
Inw.¨ True/eee of Dor/nou/l College v. WooJuorJ, 4
Whonf. 5l8, 636 (l8l9). CorµornfIons, JusfIco Sfovons
moro roconfIy romIndod, ¨hnvo no conscIoncos, no boIIofs,
no fooIIngs, no fhoughfs, no dosIros.¨ Ci/icene Ini/eJ v.
IeJerol 1lec/ion Conn`n, 558 !. S. 3l0, 466 (20l0) (oµIn-
Ion concurrIng In µnrf nnd dIssonfIng In µnrf).
Tho IIrsf Amondmonf`s froo oxorcIso µrofocfIons, fho

fIons undor !!!IIA wouId ¨drnmnfIcnIIy oxµnnd fho sfnfufo`s ronch¨
nnd dooµIy Infrudo on IocnI µrorognfIvos, confrnry fo Congross` Infonf.
IrIof for ÞnfIonnI !onguo of CIfIos of nI. ns Anici Curioe 26.
l3
Tho Courf rognrds Gollogler v. Croun Koeler Super Mor/e/ of
Moee., 1nc., 366 !. S. 6l? (l96l), ns ¨suggosf|Ing] . . . fhnf for-µrofIf
corµornfIons µossoss |froo-oxorcIso] rIghfs.¨ An/e, nf 262?. Soo nIso
on/e, nf 2l, n. 2l. Tho suggosfIon Is bnroIy fhoro. Truo, ono of fho fIvo
chnIIongors fo fho Sundny cIosIng Inw nssnIIod In Gollogler wns n
corµornfIon ownod by four Orfhodox Jows. Tho ofhor chnIIongors woro
humnn IndIvIdunIs, nof nrfIfIcInI, Inw-cronfod onfIfIos, so fhoro wns no
nood fo doformIno whofhor fho corµornfIon couId InsfIfufo fho IIfIgn-
fIon. AccordIngIy, fho µIurnIIfy sfnfod If couId µroformIf fho quosfIon
¨whofhor nµµoIIoos hn|d] sfnndIng¨ bocnuso BrounfelJ v. Broun, 366
!. S. 599 (l96l), whIch uµhoId n sImIInr cIosIng Inw, wns fnfnI fo fhoIr
cInIm on fho morIfs. 366 !. S., nf 63l.






























l5 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Courf hns Indood rocognIzod, shoIfor churchos nnd ofhor
nonµrofIf roIIgIon-bnsod orgnnIznfIons.
l4
¨Ior mnny IndI-
vIdunIs, roIIgIous ncfIvIfy dorIvos monnIng In Inrgo mons-
uro from µnrfIcIµnfIon In n Inrgor roIIgIous communIfy,¨
nnd ¨furfhornnco of fho nufonomy of roIIgIous orgnnIzn-
fIons offon furfhors IndIvIdunI roIIgIous froodom ns woII.¨
Corporo/ion of PreeiJing Bielop of Clurcl of Jeeue Clrie/
of Lo//er-Jo, Soin/e v. Anoe, 483 !. S. 32?, 342 (l98?)
(Ironnnn, J., concurrIng In judgmonf). Tho Courf`s ¨sµo-
cInI soIIcIfudo fo fho rIghfs of roIIgIous orgnnIznfIons,¨
Hoeonno-ToIor 1tongelicol Lu/leron Clurcl onJ Sclool
v. 11OC, 565 !. S. ___, ___ (20l2) (sIIµ oµ., nf l4), how-
ovor, Is jusf fhnf. Þo such soIIcIfudo Is frndIfIonnI for com-
morcInI orgnnIznfIons.
l5
Indood, unfII fodny, roIIgIous

l4
Soo, e.g., Hoeonno-ToIor 1tongelicol Lu/leron Clurcl onJ Sclool
v. 11OC, 565 !. S. ___ (20l2); Goncolee v. O Cen/ro 1eplri/o Benefi-
cen/e Iniôo Jo Vege/ol, 546 !. S. 4l8 (2006); Clurcl of Lu/uni BoIolu
A,e, 1nc. v. Hioleol, 508 !. S. 520 (l993); Jinn, Suoggor/ Minie/riee
v. BoorJ of 1quolico/ion of Col., 493 !. S. 3?8 (l990).
l5
TyµIcnIIy, Congross hns nccordod fo orgnnIznfIons roIIgIous In chnr-
ncfor roIIgIon-bnsod oxomµfIons from sfnfufos of gonornI nµµIIcnfIon.
1.g., 42 !. S. C. §2000ol(n) (TIfIo VII oxomµfIon from µrohIbIfIon
ngnInsf omµIoymonf dIscrImInnfIon bnsod on roIIgIon for ¨n roIIgIous
corµornfIon, nssocInfIon, oducnfIonnI InsfIfufIon, or socIofy wIfh rosµocf
fo fho omµIoymonf of IndIvIdunIs of n µnrfIcuInr roIIgIon fo µorform
work connocfod wIfh fho cnrryIng on . . . of Ifs ncfIvIfIos¨); 42 !. S. C.
§l2ll3(d)(l) (µnrnIIoI oxomµfIon In AmorIcnns WIfh ÐIsnbIIIfIos Acf of
l990). If cnn scnrcoIy bo mnInfnInod fhnf !I!A onInrgos fhoso oxomµ-
fIons fo nIIow Hobby !obby nnd Conosfogn fo hIro onIy µorsons who
shnro fho roIIgIous boIIofs of fho Croons or Hnhns. Þor doos fho Courf
suggosf ofhorwIso. Cf. on/e, nf 28.
Tho Courf doos IdonfIfy fwo sfnfufory oxomµfIons If ronds fo covor
for-µrofIf corµornfIons, 42 !. S. C. §§300n?(b)(2) nnd 238n(n), nnd
Infors from fhom fhnf ¨Congross sµonks wIfh sµocIfIcIfy whon If Infonds
n roIIgIous nccommodnfIon nof fo oxfond fo for-µrofIf corµornfIons,¨
on/e, nf 28. Tho Courf`s Inforonco Is unwnrrnnfod. Tho oxomµfIons fho
Courf cIfos covor corfnIn modIcnI µorsonnoI who objocf fo µorformIng or
nssIsfIng wIfh nborfIons. Cf. on/e, nf 28, n. 2? (¨fho µrofocfIon µrovIdod
by §238n(n) dIffors sIgnIfIcnnfIy from fho µrofocfIon µrovIdod by




























l6 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
oxomµfIons hnd novor boon oxfondod fo nny onfIfy oµornf-
Ing In ¨fho commorcInI, µrofIf-mnkIng worId.¨ Anoe, 483
!. S., nf 33?.
l6
Tho ronson why Is hnrdIy obscuro. !oIIgIous orgnnIzn-
fIons oxIsf fo fosfor fho Inforosfs of µorsons subscrIbIng fo
fho snmo roIIgIous fnIfh. Þof so of for-µrofIf corµornfIons.
Workors who susfnIn fho oµornfIons of fhoso corµornfIons
commonIy nro nof drnwn from ono roIIgIous communIfy.
Indood, by Inw, no roIIgIon-bnsod crIforIon cnn rosfrIcf fho

!I!A¨). ÞofnbIy, fho Courf doos nof nssorf fhnf fhoso oxomµfIons hnvo
In fncf boon nffordod fo for-µrofIf corµornfIons. Soo §238n(c) (¨honIfh
cnro onfIfy¨ covorod by oxomµfIon Is n form dofInod fo IncIudo ¨nn
IndIvIdunI µhysIcInn, n µosfgrndunfo µhysIcInn frnInIng µrogrnm, nnd n
µnrfIcIµnnf In n µrogrnm of frnInIng In fho honIfh µrofossIons¨); TozzI,
WhIfhor Iroo IxorcIso: 1nplo,nen/ Ditieion v. Sni/l nnd fho !obIrfh
of Sfnfo ConsfIfufIonnI Iroo IxorcIso CInuso JurIsµrudonco¨, 48 J.
CnfhoIIc !ognI SfudIos 269, 296, n. l33 (2009) (¨CnfhoIIc µhysIcInns,
buf nof nocossnrIIy hosµIfnIs, . . . mny bo nbIo fo Invoko |§238n(n)]
. . . .¨); cf. S. l3?, ll3fh Cong., lsf Soss. (20l3) (ns Infroducod) (AborfIon
Þon-ÐIscrImInnfIon Acf of 20l3, whIch wouId nmond fho dofInIfIon of
¨honIfh cnro onfIfy¨ In §238n fo IncIudo ¨hosµIfnI|s],¨ ¨honIfh Insurnnco
µInn|s],¨ nnd ofhor honIfh cnro fncIIIfIos). Thoso µrovIsIons nro rovonI-
Ing In n wny fhnf dofrncfs from ono of fho Courf`s mnIn nrgumonfs.
Thoy show fhnf Congross Is nof confonf fo rosf on fho ÐIcfIonnry Acf
whon If wIshos fo onsuro fhnf µnrfIcuInr onfIfIos nro nmong fhoso
oIIgIbIo for n roIIgIous nccommodnfIon.
Moroovor, fho oxomµfIon codIfIod In §238n(n) wns nof onncfod unfII
fhroo yonrs nffor !I!A`s µnssngo. Soo OmnIbus ConsoIIdnfod !oscIs-
sIons nnd AµµroµrInfIons Acf of l996, §5l5, ll0 Sfnf. l32l245. If, ns
fho Courf boIIovos, !I!A oµonod nII sfnfufory schomos fo roIIgIon-
bnsod chnIIongos by for-µrofIf corµornfIons, fhoro wouId bo no nood for n
sfnfufo-sµocIfIc, µosf-!I!A oxomµfIon of fhIs sorf.
l6
Thnf Is nof fo sny fhnf n cnfogory of µInInfIffs, such ns rosIdonf
nIIons, mny brIng !I!A cInIms onIy If fhIs Courf oxµrossIy ¨nddrossod
fhoIr |froo-oxorcIso] rIghfs boforo Sni/l.¨ An/e, nf 2?. ConfInuIng wIfh
fho Courf`s oxnmµIo, rosIdonf nIIons, unIIko corµornfIons, nro fIosh-nnd-
bIood IndIvIdunIs who µInInIy counf ns µorsons shoIforod by fho IIrsf
Amondmonf, soo Ini/eJ S/o/ee v. VerJugo-IrquiJec, 494 !. S. 259, 2?l
(l990) (cIfIng BriJgee v. Wixon, 326 !. S. l35, l48 (l945)), nnd
o for/iori, !I!A.



















l? CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
work forco of for-µrofIf corµornfIons. Soo 42 !. S. C.
§§2000o(b), 2000ol(n), 2000o2(n); cf. Trone WorlJ Air-
linee, 1nc. v. HorJieon, 432 !. S. 63, 808l (l9??) (TIfIo
VII roquIros ronsonnbIo nccommodnfIon of nn omµIoyoo`s
roIIgIous oxorcIso, buf such nccommodnfIon musf nof como
¨nf fho oxµonso of ofhor| omµIoyoos]¨). Tho dIsfIncfIon
bofwoon n communIfy mndo uµ of boIIovors In fho snmo
roIIgIon nnd ono ombrncIng µorsons of dIvorso boIIofs, cIonr
ns If Is, consfnnfIy oscnµos fho Courf`s nffonfIon.
l?
Ono
cnn onIy wondor why fho Courf shufs fhIs koy dIfforonco
from sIghf.
!ondIng !I!A, ns fho Courf doos, fo roquIro oxfonsIon
of roIIgIon-bnsod oxomµfIons fo for-µrofIf corµornfIons
suroIy Is nof groundod In fho µro-Sni/l µrocodonf Con-
gross soughf fo µrosorvo. Hnd Congross Infondod !I!A fo
InIfInfo n chnngo so hugo, n cInrIon sfnfomonf fo fhnf
offocf IIkoIy wouId hnvo boon mndo In fho IogIsInfIon. Soo
Wli/non v. Anericon Truc/ing Aeene., 1nc., 53l !. S. 45?,
468 (200l) (Congross doos nof ¨hIdo oIoµhnnfs In mouso-
hoIos¨). Tho foxf of !I!A mnkos no such sfnfomonf nnd
fho IogIsInfIvo hIsfory doos nof so much ns monfIon for-
µrofIf corµornfIons. Soo HoII, LoII, S/oree, 1nc. v. SeIe-
liue, ?23 I. 3d lll4, ll69 (CAl0 20l3) (IrIscoo, C. J.,
concurrIng In µnrf nnd dIssonfIng In µnrf) (IogIsInfIvo
rocord Incks ¨nny suggosfIon fhnf Congross forosnw, Iof
nIono Infondod fhnf, !I!A wouId covor for-µrofIf corµorn-
fIons¨). Soo nIso Sonnfors IrIof l0l3 (nono of fho

l?
I µnrf wnys wIfh J!STICI KIÞÞIÐY on fho confoxf roIovnnf horo.
Ho soos If ns fho omµIoyors` ¨oxorcIso |of] fhoIr roIIgIous boIIofs wIfhIn
fho confoxf of fhoIr own cIosoIy hoId, for-µrofIf corµornfIons.¨ An/e, nf 2
(concurrIng oµInIon). Soo nIso on/e, nf 4546 (oµInIon of fho Courf)
(sImIInrIy conconfrnfIng on roIIgIous fnIfh of omµIoyors wIfhouf rofor-
onco fo fho dIfforonf boIIofs nnd IIborfy Inforosfs of omµIoyoos). I soo ns
fho roIovnnf confoxf fho omµIoyors` nssorfod rIghf fo oxorcIso roIIgIon
wIfhIn n nnfIonwIdo µrogrnm dosIgnod fo µrofocf ngnInsf honIfh hnz-
nrds omµIoyoos who do nof subscrIbo fo fhoIr omµIoyors` roIIgIous
boIIofs.






















l8 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
cnsos cIfod In Houso or Sonnfo JudIcInry CommIffoo
roµorfs nccomµnnyIng !I!A, or monfIonod durIng fIoor
sµoochos, rocognIzod fho froo oxorcIso rIghfs of for-µrofIf
corµornfIons).
Tho Courf nofos fhnf for-µrofIf corµornfIons mny suµ-
µorf chnrIfnbIo cnusos nnd uso fhoIr funds for roIIgIous
onds, nnd fhoroforo quosfIons fho dIsfIncfIon bofwoon such
corµornfIons nnd roIIgIous nonµrofIf orgnnIznfIons. Soo
on/e, nf 2025. Soo nIso on/e, nf 3 (KIÞÞIÐY, J., concur-
rIng) (crIfIcIzIng fho Covornmonf for ¨dIsfInguIshIng bo-
fwoon dIfforonf roIIgIous boIIovorsburdonIng ono whIIo
nccommodnfIng fho ofhorwhon If mny fronf bofh oqunIIy
by offorIng bofh of fhom fho snmo nccommodnfIon¨).
l8
AgnIn, fho Courf forgofs fhnf roIIgIous orgnnIznfIons oxIsf
fo sorvo n communIfy of boIIovors. Ior-µrofIf corµornfIons
do nof fIf fhnf bIII. Moroovor, hIsfory Is nof on fho Courf`s
sIdo. !ocognIfIon of fho dIscrofo chnrncfors of ¨occIosInsfI-
cnI nnd Iny¨ corµornfIons dnfos bnck fo IIncksfono, soo l
W. IIncksfono, CommonfnrIos on fho !nws of IngInnd 458
(l?65), nnd wns roIfornfod by fhIs Courf confurIos boforo
fho onncfmonf of fho InfornnI !ovonuo Codo. Soo Terre//
v. To,lor, 9 Crnnch 43, 49 (l8l5) (doscrIbIng roIIgIous
corµornfIons); True/eee of Dor/nou/l College, 4 Whonf., nf
645 (dIscussIng ¨oIoomosynnry¨ corµornfIons, IncIudIng
fhoso ¨cronfod for fho µromofIon of roIIgIon¨). To roIfornfo,
¨for-µrofIf corµornfIons nro dIfforonf from roIIgIous non-

l8
AccordIng fo fho Courf, fho Covornmonf ¨concodos¨ fhnf ¨nonµrofIf
corµornfIon|s]¨ nro µrofocfod by !I!A. An/e, nf l9. Soo nIso on/e, nf
20, 24, 30. Thnf Is nof nn nccurnfo doscrIµfIon of fho Covornmonf`s
µosIfIon, whIch oncomµnssos onIy ¨churchos,¨ ¨religioue InsfIfufIons,¨
nnd ¨religioue non-µrofIfs.¨ IrIof for !osµondonfs In Þo. l3356, µ. 28
(omµhnsIs nddod). Soo nIso !oµIy IrIof In Þo. l3354, µ. 8 (¨!I!A
Incorµornfos fho IongsfnndIng nnd common-sonso dIsfIncfIon bofwoon
roIIgIous orgnnIznfIons, whIch somofImos hnvo boon nccordod nccom-
modnfIons undor gonornIIy nµµIIcnbIo Inws In rocognIfIon of fhoIr
nccoµfod roIIgIous chnrncfor, nnd for-µrofIf corµornfIons orgnnIzod fo do
busInoss In fho commorcInI worId.¨).























l9 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
µrofIfs In fhnf fhoy uso Inbor fo mnko n µrofIf, rnfhor fhnn
fo µorµofunfo |fho] roIIgIous vnIuo|s] |shnrod by n commu-
nIfy of boIIovors].¨ GilorJi, ?33 I. 3d, nf l242 (Idwnrds,
J., concurrIng In µnrf nnd dIssonfIng In µnrf) (omµhnsIs
doIofod).
CIfIng BrounfelJ v. Broun, 366 !. S. 599 (l96l), fho
Courf quosfIons why, If ¨n soIo µroµrIoforshIµ fhnf sooks fo
mnko n µrofIf mny nssorf n froo-oxorcIso cInIm, |Hobby
!obby nnd Conosfogn] cnn`f . . . do fho snmo¨¨ An/e, nf 22
(foofnofo omIffod). Soo nIso on/e, nf l6l?. Iuf ovon
nccoµfIng, orguenJo, fho µromIso fhnf unIncorµornfod
busInoss onforµrIsos mny gnIn roIIgIous nccommodnfIons
undor fho Iroo IxorcIso CInuso, fho Courf`s concIusIon Is
unsound. In n soIo µroµrIoforshIµ, fho busInoss nnd Ifs
ownor nro ono nnd fho snmo. Iy IncorµornfIng n busInoss,
howovor, nn IndIvIdunI soµnrnfos horsoIf from fho onfIfy
nnd oscnµos µorsonnI rosµonsIbIIIfy for fho onfIfy`s obIIgn-
fIons. Ono mIghf nsk why fho soµnrnfIon shouId hoId onIy
whon If sorvos fho Inforosf of fhoso who confroI fho corµo-
rnfIon. In nny ovonf, BrounfelJ Is hnrdIy ImµrossIvo
nufhorIfy for fho onfIfIomonf Hobby !obby nnd Conosfogn
sook. Tho froo oxorcIso cInIm nssorfod fhoro wns µromµfIy
rojocfod on fho morIfs.
Tho Courf`s doformInnfIon fhnf !I!A oxfonds fo for-
µrofIf corµornfIons Is bound fo hnvo unfownrd offocfs.
AIfhough fho Courf nffomµfs fo cnbIn Ifs Inngungo fo
cIosoIy hoId corµornfIons, Ifs IogIc oxfonds fo corµornfIons
of nny sIzo, µubIIc or µrIvnfo.
l9
!IffIo doubf fhnf !I!A

l9
Tho Courf doos nof ovon bogIn fo oxµInIn how ono mIghf go nbouf
nscorfnInIng fho roIIgIous scruµIos of n corµornfIon whoro shnros nro
soId fo fho µubIIc. Þo nood fo sµocuInfo on fhnf, fho Courf snys, for ¨If
sooms unIIkoIy¨ fhnf Inrgo corµornfIons ¨wIII offon nssorf !I!A
cInIms.¨ An/e, nf 29. Iorhnµs so, buf ns Hobby !obby`s cnso domon-
sfrnfos, such cInIms nro Indood µursuod by Inrgo corµornfIons, omµIoy-
Ing fhousnnds of µorsons of dIfforonf fnIfhs, whoso ownorshIµ Is nof
dIffuso. ¨CIosoIy hoId¨ Is nof synonymous wIfh ¨smnII.¨ Hobby !obby Is






















20 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
cInIms wIII µroIIfornfo, for fho Courf`s oxµnnsIvo nofIon of
corµornfo µorsonhoodcombInod wIfh Ifs ofhor orrors
In consfruIng !I!AInvIfos for-µrofIf onfIfIos fo sook
roIIgIon-bnsod oxomµfIons from roguInfIons fhoy doom
offonsIvo fo fhoIr fnIfh.
2
Ivon If Hobby !obby nnd Conosfogn woro doomod !I!A
¨µorson|s],¨ fo gnIn nn oxomµfIon, fhoy musf domonsfrnfo
fhnf fho confrncoµfIvo covorngo roquIromonf ¨subsfnn-
fInIIy burdon|s] |fhoIr] oxorcIso of roIIgIon.¨ 42 !. S. C.
§2000bbl(n). Congross no doubf monnf fho modIfIor
¨subsfnnfInIIy¨ fo cnrry woIghf. In fho orIgInnI drnff of
!I!A, fho word ¨burdon¨ nµµonrod unmodIfIod. Tho word
¨subsfnnfInIIy¨ wns Insorfod µursunnf fo n cInrIfyIng
nmondmonf offorod by Sonnfors Konnody nnd Hnfch. Soo

hnrdIy fho onIy onforµrIso of sIznbIo scnIo fhnf Is fnmIIy ownod or
cIosoIy hoId. Ior oxnmµIo, fho fnmIIy-ownod cnndy gInnf Mnrs, Inc.,
fnkos In $33 bIIIIon In rovonuos nnd hns somo ?2,000 omµIoyoos, nnd
cIosoIy hoId CnrgIII, Inc., fnkos In moro fhnn $l36 bIIIIon In rovo-
nuos nnd omµIoys somo l40,000 µorsons. Soo Iorbos, AmorIcn`s !nrg-
osf IrIvnfo ComµnnIos 20l3, nvnIInbIo nf hffµ://www.forbos.com/
Inrgosf-µrIvnfo-comµnnIos/.
Þor doos fho Courf offor nny InsfrucfIon on how fo rosoIvo fho dIs-
µufos fhnf mny croµ uµ nmong corµornfo ownors ovor roIIgIous vnIuos
nnd nccommodnfIons. Tho Courf Is snfIsfIod fhnf ¨|s]fnfo corµornfo Inw
µrovIdos n rondy monns for rosoIvIng nny confIIcfs,¨ on/e, nf 30, buf fho
nufhorIfIos cIfod In suµµorf of fhnf µroµosIfIon nro hnrdIy hoIµfuI. Soo
ÐoI. Codo Ann., TIf. 8, §35l (20ll) (corfIfIcnfos of IncorµornfIon mny
sµocIfy how fho busInoss Is mnnngod); l J. Cox & T. Hnzon, TronfIso on
fho !nw of CorµornfIons §3:2 (3d od. 20l0) (socfIon onfIfIod ¨SoIocfIng
fho sfnfo of IncorµornfIon¨); iJ., §l4:ll (obsorvIng fhnf ¨|d]osµIfo fho
froquoncy of dIssonsIon nnd dondIock In cIoso corµornfIons, In somo
sfnfos noIfhor IogIsInfuros nor courfs hnvo µrovIdod snfIsfncfory soIu-
fIons¨). And ovon If n dIsµufo soffIomonf mochnnIsm Is In µInco, how Is
fho nrbIfor of n roIIgIon-bnsod Infrncorµornfo confrovorsy fo rosoIvo fho
dIsngroomonf, gIvon fhIs Courf`s InsfrucfIon fhnf ¨courfs hnvo no
busInoss nddrossIng |whofhor nn nssorfod roIIgIous boIIof] Is subsfnn-
fInI,¨ on/e, nf 36¨



























2l CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
l39 Cong. !oc. 26l80. In µroµosIng fho nmondmonf,
Sonnfor Konnody sfnfod fhnf !I!A, In nccord wIfh fho
Courf`s µro-Sni/l cnso Inw, ¨doos nof roquIro fho Covorn-
monf fo jusfIfy ovory ncfIon fhnf hns somo offocf on roII-
gIous oxorcIso.¨ 1IiJ.
Tho Courf bnroIy µnusos fo InquIro whofhor nny burdon
Imµosod by fho confrncoµfIvo covorngo roquIromonf Is
subsfnnfInI. Insfond, If rosfs on fho Croons` nnd Hnhns`
¨boIIo|f ] fhnf µrovIdIng fho covorngo domnndod by fho
HHS roguInfIons Is connocfod fo fho dosfrucfIon of nn
ombryo In n wny fhnf Is suffIcIonf fo mnko If ImmornI for
fhom fo µrovIdo fho covorngo.¨ An/e, nf 36.
20
I ngroo wIfh
fho Courf fhnf fho Croon nnd Hnhn fnmIIIos` roIIgIous
convIcfIons rognrdIng confrncoµfIon nro sIncoroIy hoId.
Soo Tlonoe, 450 !. S., nf ?l5 (courfs nro nof fo quosfIon
whoro nn IndIvIdunI ¨dr|nws] fho IIno¨ In dofInIng whIch
µrncfIcos run nfouI of hor roIIgIous boIIofs). Soo nIso 42
!. S. C. §§2000bbl(n), 2000bb2(4), 2000cc5(?)(A).
2l
Iuf fhoso boIIofs, howovor dooµIy hoId, do nof suffIco fo
susfnIn n !I!A cInIm. !I!A, µroµorIy undorsfood, dIs-
fInguIshos bofwoon ¨fncfunI nIIognfIons fhnf |µInInfIffs`]

20
Tho Courf dIsmIssos fho nrgumonf, ndvnncod by somo onici, fhnf
fho $2,000-µor-omµIoyoo fnx chnrgod fo corfnIn omµIoyors fhnf fnII fo
µrovIdo honIfh Insurnnco Is Ioss fhnn fho nvorngo cosf of offorIng honIfh
Insurnnco, nofIng fhnf fho Covornmonf hns nof µrovIdod fho sfnfIsfIcs
fhnf couId suµµorf such nn nrgumonf. Soo on/e, nf 3234. Tho Courf
ovorIooks, howovor, fhnf If Is nof fho Covornmonf`s obIIgnfIon fo µrovo
fhnf nn nssorfod burdon Is insubsfnnfInI. Insfond, If Is Incumbonf uµon
µInInfIffs fo domonsfrnfo, In suµµorf of n !I!A cInIm, fho subsfnnfInI-
Ify of fho nIIogod burdon.
2l
Tho Courf IovoIs n crIfIcIsm fhnf Is ns wronghondod ns cnn bo. In
no wny doos fho dIssonf ¨foII fho µInInfIffs fhnf fhoIr boIIofs nro fInwod.¨
An/e, nf 3?. !Ighf or wrong In fhIs domnIn Is n judgmonf no Mombor of
fhIs Courf, or nny cIvII courf, Is nufhorIzod or oquIµµod fo mnko. Whnf
fho Courf musf docIdo Is nof ¨fho µInusIbIIIfy of n roIIgIous cInIm,¨ on/e,
nf 3? (InfornnI quofnfIon mnrks omIffod), buf whofhor nccommodnfIng
fhnf cInIm rIsks doµrIvIng ofhors of rIghfs nccordod fhom by fho Inws of
fho !nIfod Sfnfos. Soo eupro, nf ?8; infro, nf 2?.





















22 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
boIIofs nro sIncoro nnd of n roIIgIous nnfuro,¨ whIch n courf
musf nccoµf ns fruo, nnd fho ¨IognI concIusIon . . . fhnf
|µInInfIffs`] roIIgIous oxorcIso Is subsfnnfInIIy burdonod,¨
nn InquIry fho courf musf undorfnko. Koennerling v.
Loppin, 553 I. 3d 669, 6?9 (CAÐC 2008).
Thnf dIsfIncfIon Is n fncof of fho µro-Sni/l jurIsµru-
donco !I!A Incorµornfos. Bouen v. Io,, 4?6 !. S. 693
(l986), Is InsfrucfIvo. Thoro, fho Courf rojocfod n froo
oxorcIso chnIIongo fo fho Covornmonf`s uso of n ÞnfIvo
AmorIcnn chIId`s SocInI SocurIfy numbor for µurµosos of
ndmInIsforIng bonofIf µrogrnms. WIfhouf quosfIonIng fho
sIncorIfy of fho fnfhor`s roIIgIous boIIof fhnf ¨uso of |hIs
dnughfor`s SocInI SocurIfy] numbor mny hnrm |hor] sµIrIf,¨
fho Courf concIudod fhnf fho Covornmonf`s InfornnI
usos of fhnf numbor ¨µInco|d] |no] rosfrIcfIon on whnf |fho
fnfhor] mny boIIovo or whnf ho mny do.¨ 1J., nf 699.
!ocognIzIng fhnf fho fnfhor`s ¨roIIgIous vIows mny nof
nccoµf¨ fho µosIfIon fhnf fho chnIIongod usos concornod
onIy fho Covornmonf`s InfornnI nffnIrs, fho Courf ox-
µInInod fhnf ¨for fho ndjudIcnfIon of n consfIfufIonnI cInIm,
fho ConsfIfufIon, rnfhor fhnn nn IndIvIdunI`s roIIgIon,
musf suµµIy fho frnmo of roforonco.¨ 1J., nf ?00?0l, n. 6.
Soo nIso HernonJec v. Connieeioner, 490 !. S. 680, 699
(l989) (dIsfInguIshIng bofwoon, on fho ono hnnd, ¨quos-
fIon|s] |of] fho confrnIIfy of µnrfIcuInr boIIofs or µrncfIcos
fo n fnIfh, or fho vnIIdIfy of µnrfIcuInr IIfIgnnfs` Inforµrofn-
fIons of fhoso croods,¨ nnd, on fho ofhor, ¨whofhor fho
nIIogod burdon Imµosod |by fho chnIIongod govornmonf
ncfIon] Is n subsfnnfInI ono¨). InnffonfIvo fo fhIs guIdnnco,
fodny`s docIsIon oIIdos onfIroIy fho dIsfIncfIon bofwoon fho
sIncorIfy of n chnIIongor`s roIIgIous boIIof nnd fho subsfnn-
fInIIfy of fho burdon µIncod on fho chnIIongor.
!ndorfnkIng fho InquIry fhnf fho Courf forgoos, I wouId
concIudo fhnf fho connocfIon bofwoon fho fnmIIIos` roII-
gIous objocfIons nnd fho confrncoµfIvo covorngo roquIro-
monf Is foo nffonunfod fo rnnk ns subsfnnfInI. Tho ro-





















23 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
quIromonf cnrrIos no commnnd fhnf Hobby !obby or Con-
osfogn µurchnso or µrovIdo fho confrncoµfIvos fhoy fInd
objocfIonnbIo. Insfond, If cnIIs on fho comµnnIos covorod
by fho roquIromonf fo dIrocf monoy Info undIfforonfInfod
funds fhnf fInnnco n wIdo vnrIofy of bonofIfs undor com-
µrohonsIvo honIfh µInns. Thoso µInns, In ordor fo comµIy
wIfh fho ACA, soo eupro, nf 36, musf offor confrncoµfIvo
covorngo wIfhouf cosf shnrIng, jusf ns fhoy musf covor nn
nrrny of ofhor µrovonfIvo sorvIcos.
ImµorfnnfIy, fho docIsIons whofhor fo cInIm bonofIfs
undor fho µInns nro mndo nof by Hobby !obby or Conos-
fogn, buf by fho covorod omµIoyoos nnd doµondonfs, In
consuIfnfIon wIfh fhoIr honIfh cnro µrovIdors. ShouId nn
omµIoyoo of Hobby !obby or Conosfogn shnro fho roIIgIous
boIIofs of fho Croons nnd Hnhns, sho Is of courso undor no
comµuIsIon fo uso fho confrncoµfIvos In quosfIon. Iuf
¨|n]o IndIvIdunI docIsIon by nn omµIoyoo nnd hor µhysI-
cInnbo If fo uso confrncoµfIon, fronf nn InfocfIon, or hnvo
n hIµ roµIncodIs In nny monnIngfuI sonso |hor omµIoy-
or`s] docIsIon or ncfIon.¨ Gro/e v. SeIeliue, ?08 I. 3d 850,
865 (CA? 20l3) (!ovnor, J., dIssonfIng). If Is doubffuI fhnf
Congross, whon If sµocIfIod fhnf burdons musf bo ¨sub-
sfnnfIn|I],¨ hnd In mInd n IInkngo fhus Inforruµfod by
Indoµondonf docIsIonmnkors (fho womnn nnd hor honIfh
counsoIor) sfnndIng bofwoon fho chnIIongod govornmonf
ncfIon nnd fho roIIgIous oxorcIso cInImod fo bo InfrIngod.
Any docIsIon fo uso confrncoµfIvos mndo by n womnn
covorod undor Hobby !obby`s or Conosfogn`s µInn wIII nof
bo µroµoIIod by fho Covornmonf, If wIII bo fho wo-
mnn`s nufonomous choIco, Informod by fho µhysIcInn sho
consuIfs.
3
Ivon If ono woro fo concIudo fhnf Hobby !obby nnd
Conosfogn moof fho subsfnnfInI burdon roquIromonf, fho
Covornmonf hns shown fhnf fho confrncoµfIvo covorngo

















24 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
for whIch fho ACA µrovIdos furfhors comµoIIIng Inforosfs
In µubIIc honIfh nnd womon`s woII boIng. Thoso Inforosfs
nro concrofo, sµocIfIc, nnd domonsfrnfod by n wonIfh of
omµIrIcnI ovIdonco. To rocnµIfuInfo, fho mnndnfod confrn-
coµfIon covorngo onnbIos womon fo nvoId fho honIfh µrob-
Ioms unInfondod µrognnncIos mny vIsIf on fhom nnd fhoIr
chIIdron. Soo IOM !oµorf l02l0?. Tho covorngo hoIµs
snfogunrd fho honIfh of womon for whom µrognnncy mny
bo hnznrdous, ovon IIfo fhronfonIng. Soo IrIof for AmorI-
cnn CoIIogo of ObsfofrIcInns nnd CynocoIogIsfs of nI. ns
Anici Curioe l4l5. And fho mnndnfo socuros bonofIfs
whoIIy unroInfod fo µrognnncy, µrovonfIng corfnIn cnncors,
monsfrunI dIsordors, nnd µoIvIc µnIn. IrIof for OvnrInn
Cnncor ÞnfIonnI AIIInnco of nI. ns Anici Curioe 4, 6?, l5
l6; ?8 Iod. !og. 398?2 (20l3); IOM !oµorf l0?.
Thnf Hobby !obby nnd Conosfogn rosIsf covorngo for
onIy 4 of fho 20 IÐA-nµµrovod confrncoµfIvos doos nof
Iosson fhoso comµoIIIng Inforosfs. ÞofnbIy, fho corµorn-
fIons oxcIudo InfrnuforIno dovIcos (I!Ðs), dovIcos sIgnIfI-
cnnfIy moro offocfIvo, nnd sIgnIfIcnnfIy moro oxµonsIvo
fhnn ofhor confrncoµfIvo mofhods. Soo iJ., nf l05.
22
Moroovor, fho Courf`s ronsonIng nµµonrs fo µormIf com-
morcInI onforµrIsos IIko Hobby !obby nnd Conosfogn fo
oxcIudo from fhoIr grouµ honIfh µInns nII forms of confrn-
coµfIvos. Soo Tr. of OrnI Arg. 3839 (counsoI for Hobby
!obby ncknowIodgod fhnf hIs ¨nrgumonf . . . wouId nµµIy
jusf ns woII If fho omµIoyor snId 'no confrncoµfIvos` ¨ (In-
fornnI quofnfIon mnrks nddod)).
Iorhnµs fho grnvIfy of fho Inforosfs nf sfnko hns Iod fho

22
I!Ðs, whIch nro nmong fho mosf roIInbIo forms of confrncoµfIon,
gonornIIy cosf womon moro fhnn $l,000 whon fho oxµonsos of fho offIco
vIsIf nnd InsorfIon µrocoduro nro fnkon Info nccounf. Soo IIsonborg,
McÞIchoIns, & IoIµorf, Cosf ns n InrrIor fo !ong-AcfIng !ovorsIbIo
ConfrncoµfIvo (!A!C) !so In AdoIosconfs, 52 J. AdoIosconf HonIfh S59,
S60 (20l3). Soo nIso WInnor of nI., IffocfIvonoss of !ong-AcfIng !o-
vorsIbIo ConfrncoµfIon, 366 Þow Ing. J. ModIcIno l998, l999 (20l2).

















25 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
Courf fo nssumo, for µurµosos of Ifs !I!A nnnIysIs, fhnf
fho comµoIIIng Inforosf crIforIon Is mof In fhoso cnsos. Soo
on/e, nf 40.
23
If bonrs nofo In fhIs rognrd fhnf fho cosf of
nn I!Ð Is nonrIy oquIvnIonf fo n monfh`s fuII-fImo µny for
workors onrnIng fho mInImum wngo, IrIof for Cuffmnchor
InsfIfufo of nI. ns Anici Curioe l6; fhnf nImosf ono-fhIrd
of womon wouId chnngo fhoIr confrncoµfIvo mofhod If cosfs
woro nof n fncfor, Irosf & Ðnrroch, Incfors AssocInfod
WIfh ConfrncoµfIvo ChoIco nnd InconsIsfonf Mofhod !so,
!nIfod Sfnfos, 2004, 40 IorsµocfIvos on SoxunI & !oµro-
ducfIvo HonIfh 94, 98 (2008); nnd fhnf onIy ono-fourfh of
womon who roquosf nn I!Ð ncfunIIy hnvo ono Insorfod
nffor fIndIng ouf how oxµonsIvo If wouId bo, CnrIoµy,
SImon, InfoI, CroInIn, & Schwnrz, Tho Imµncf of Ouf-of-
Iockof Ixµonso on I!Ð !fIIIznfIon Among Womon WIfh
IrIvnfo Insurnnco, 84 ConfrncoµfIon o39, o40 (20ll). Soo
nIso IIsonborg, eupro, nf S60 (roconf sfudy found fhnf
womon who fnco ouf-of-µockof I!Ð cosfs In oxcoss of $50
woro ¨ll-fImos Ioss IIkoIy fo obfnIn nn I!Ð fhnn womon
who hnd fo µny Ioss fhnn $50¨); IosfIofhwnIfo, TrussoII,
ZooInkIs, Shnbonr, & IofIffI, A ComµnrIson of Confrncoµ-
fIvo Irocuromonf Iro- nnd Iosf-IonofIf Chnngo, ?6 Con-
frncoµfIon 360, 36l362 (200?) (whon ono honIfh sysfom
oIImInnfod µnfIonf cosf shnrIng for I!Ðs, uso of fhIs form
of confrncoµfIon moro fhnn doubIod).
SfoµµIng bnck from Ifs nssumµfIon fhnf comµoIIIng
Inforosfs suµµorf fho confrncoµfIvo covorngo roquIromonf,
fho Courf nofos fhnf smnII omµIoyors nnd grnndfnfhorod
µInns nro nof subjocf fo fho roquIromonf. If fhoro Is n
comµoIIIng Inforosf In confrncoµfIvo covorngo, fho Courf

23
AIfhough fho Courf`s oµInIon mnkos fhIs nssumµfIon grudgIngIy,
soo on/e, nf 3940, ono Mombor of fho mnjorIfy rocognIzos, wIfhouf
rosorvnfIon, fhnf ¨fho |confrncoµfIvo covorngo] mnndnfo sorvos fho
Covornmonf`s comµoIIIng Inforosf In µrovIdIng Insurnnco covorngo fhnf
Is nocossnry fo µrofocf fho honIfh of fomnIo omµIoyoos.¨ An/e, nf 2
(oµInIon of KIÞÞIÐY, J.).












26 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
suggosfs, Congross wouId nof hnvo cronfod fhoso oxcIu-
sIons. Soo on/e, nf 3940.
IodornI sfnfufos offon IncIudo oxomµfIons for smnII
omµIoyors, nnd such µrovIsIons hnvo novor boon hoId fo
undormIno fho Inforosfs sorvod by fhoso sfnfufos. Soo,
e.g., InmIIy nnd ModIcnI !onvo Acf of l993, 29 !. S. C.
§26ll(4)(A)(I) (nµµIIcnbIo fo omµIoyors wIfh 50 or moro
omµIoyoos); Ago ÐIscrImInnfIon In ImµIoymonf Acf of
l96?, 29 !. S. C. §630(b) (orIgInnIIy oxomµfIng omµIoyors
wIfh fowor fhnn 50 omµIoyoos, 8l Sfnf. 605, fho sfnfufo
now govorns omµIoyors wIfh 20 or moro omµIoyoos); Amor-
Icnns WIfh ÐIsnbIIIfIos Acf, 42 !. S. C. §l2lll(5)(A) (nµ-
µIIcnbIo fo omµIoyors wIfh l5 or moro omµIoyoos); TIfIo
VII, 42 !. S. C. §2000o(b) (orIgInnIIy oxomµfIng omµIoyors
wIfh fowor fhnn 25 omµIoyoos, soo ArIougl v. Y & H
Corp., 546 !. S. 500, 505, n. 2 (2006), fho sfnfufo now
govorns omµIoyors wIfh l5 or moro omµIoyoos).
Tho ACA`s grnndfnfhorIng µrovIsIon, 42 !. S. C. §l80ll,
nIIows n µhnsIng-In µorIod for comµIInnco wIfh n numbor
of fho Acf`s roquIromonfs (nof jusf fho confrncoµfIvo cov-
orngo or ofhor µrovonfIvo sorvIcos µrovIsIons). Onco sµocI-
fIod chnngos nro mndo, grnndfnfhorod sfnfus consos. Soo
45 CI! §l4?.l40(g). Hobby !obby`s own sIfunfIon Is
IIIusfrnfIvo. Iy fho fImo fhIs IIfIgnfIon commoncod, Hobby
!obby dId nof hnvo grnndfnfhorod sfnfus. Askod why by
fho ÐIsfrIcf Courf, Hobby !obby`s counsoI oxµInInod fhnf
fho ¨grnndfnfhorIng roquIromonfs monn fhnf you cnn`f
mnko n whoIo monu of chnngos fo your µInn fhnf InvoIvo
fhIngs IIko fho nmounf of co-µnys, fho nmounf of co-
Insurnnco, doducfIbIos, fhnf sorf of fhIng.¨ Aµµ. In Þo. l3
354, µµ. 3940. CounsoI ncknowIodgod fhnf, ¨jusf bocnuso
of oconomIc ronIIfIos, our µInn hns fo shIff ovor fImo. I
monn, Insurnnco µInns, ns ovoryono knows, shIf|f] ovor
fImo.¨ 1J., nf 40.
24
Tho µorconfngo of omµIoyoos In grnnd-

24
Hobby !obby`s onicue ÞnfIonnI !oIIgIous Irondcnsfors sImIInrIy


















2? CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
fnfhorod µInns Is sfondIIy docIInIng, hnvIng droµµod from
56° In 20ll fo 48° In 20l2 fo 36° In 20l3. KnIsor InmIIy
IoundnfIon & HonIfh !osonrch & Iduc. Trusf, ImµIoyor
IonofIfs 20l3 AnnunI Survoy ?, l96. In shorf, fnr from
rnnkIng ns n cnfogorIcnI oxomµfIon, fho grnndfnfhorIng
µrovIsIon Is ¨fomµornry, Infondod fo bo n monns for grndu-
nIIy frnnsIfIonIng omµIoyors Info mnndnfory covorngo.¨
GilorJi, ?33 I. 3d, nf l24l (Idwnrds, J., concurrIng In
µnrf nnd dIssonfIng In µnrf).
Tho Courf uIfImnfoIy ncknowIodgos n crIfIcnI µoInf:
!I!A`s nµµIIcnfIon ¨nue/ fnko ndoqunfo nccounf of fho
burdons n roquosfod nccommodnfIon mny Imµoso on non-
bonofIcInrIos.¨ An/e, nf 42, n. 3? (quofIng Cu//er v. Wil-
/ineon, 544 !. S. ?09, ?20 (2005); omµhnsIs nddod). Þo
frndIfIon, nnd no µrIor docIsIon undor !I!A, nIIows n
roIIgIon-bnsod oxomµfIon whon fho nccommodnfIon wouId
bo hnrmfuI fo ofhorshoro, fho vory µorsons fho confrn-
coµfIvo covorngo roquIromonf wns dosIgnod fo µrofocf. Cf.
eupro, nf ?8; Prince v. Moeeocluee//e, 32l !. S. l58, l??
(l944) (Jnckson, J., dIssonfIng) (¨|Tho] IImIfnfIons whIch of
nocossIfy bound roIIgIous froodom . . . bogIn fo oµornfo
whonovor ncfIvIfIos bogIn fo nffocf or coIIIdo wIfh IIborfIos
of ofhors or of fho µubIIc.¨).
4
Affor nssumIng fho oxIsfonco of comµoIIIng govornmonf
Inforosfs, fho Courf hoIds fhnf fho confrncoµfIvo covorngo
roquIromonf fnIIs fo snfIsfy !I!A`s Ionsf rosfrIcfIvo monns
fosf. Iuf fho Covornmonf hns shown fhnf fhoro Is no Ioss
rosfrIcfIvo, oqunIIy offocfIvo monns fhnf wouId bofh (l)
snfIsfy fho chnIIongors` roIIgIous objocfIons fo µrovIdIng

sfnfos fhnf, ¨|g]Ivon fho nnfuro of omµIoyors` noods fo moof chnngIng
oconomIc nnd sfnffIng cIrcumsfnncos, nnd fo ndjusf Insurnnco covorngo
nccordIngIy, fho ncfunI bonofIf of fho 'grnndfnfhor` oxcIusIon Is Je
nininie nnd frnnsIfory nf bosf.¨ IrIof for ÞnfIonnI !oIIgIous Irond-
cnsfors ns Anicue Curioe In Þo. l3354, µ. 28.



















28 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
Insurnnco covorngo for corfnIn confrncoµfIvos (whIch fhoy
boIIovo cnuso nborfIons); nnd (2) cnrry ouf fho objocfIvo of
fho ACA`s confrncoµfIvo covorngo roquIromonf, fo onsuro
fhnf womon omµIoyoos rocoIvo, nf no cosf fo fhom, fho
µrovonfIvo cnro noodod fo snfogunrd fhoIr honIfh nnd woII
boIng. A ¨Ionsf rosfrIcfIvo monns¨ cnnnof roquIro omµIoy-
oos fo roIInquIsh bonofIfs nccordod fhom by fodornI Inw In
ordor fo onsuro fhnf fhoIr commorcInI omµIoyors cnn
ndhoro unrosorvodIy fo fhoIr roIIgIous fonofs. Soo eupro,
nf ?8, 2?.
25
Thon Iof fho govornmonf µny (rnfhor fhnn fho omµIoyoos
who do nof shnro fhoIr omµIoyor`s fnIfh), fho Courf sug-
gosfs. ¨Tho mosf sfrnIghfforwnrd |nIfornnfIvo],¨ fho Courf
nssorfs, ¨wouId bo for fho Covornmonf fo nssumo fho cosf
of µrovIdIng . . . confrncoµfIvos . . . fo nny womon who nro
unnbIo fo obfnIn fhom undor fhoIr honIfh-Insurnnco µoII-
cIos duo fo fhoIr omµIoyors` roIIgIous objocfIons.¨ An/e, nf
4l. Tho ACA, howovor, roquIros covorngo of µrovonfIvo
sorvIcos fhrough fho oxIsfIng omµIoyor-bnsod sysfom of
honIfh Insurnnco ¨so fhnf |omµIoyoos] fnco mInImnI IogIsfI-
cnI nnd ndmInIsfrnfIvo obsfncIos.¨ ?8 Iod. !og. 39888.
ImµodIng womon`s rocoIµf of bonofIfs ¨by roquIrIng fhom
fo fnko sfoµs fo Ionrn nbouf, nnd fo sIgn uµ for, n now
|govornmonf fundod nnd ndmInIsforod] honIfh bonofIf¨
wns scnrcoIy whnf Congross confomµInfod. 1IiJ. Moro-
ovor, TIfIo X of fho IubIIc HonIfh SorvIco Acf, 42 !. S. C.
§300 e/ eeq., ¨Is fho nnfIon`s onIy dodIcnfod sourco of fodornI

25
As fho Courf mndo cIonr In Cu//er, fho govornmonf`s IIconso fo
grnnf roIIgIon-bnsod oxomµfIons from gonornIIy nµµIIcnbIo Inws Is
consfrnInod by fho IsfnbIIshmonf CInuso. 544 !. S., nf ?20?22. ¨|W]o
nro n cosmoµoIIfnn nnfIon mndo uµ of µooµIo of nImosf ovory concoIvn-
bIo roIIgIous µroforonco,¨ BrounfelJ, 366 !. S., nf 606, n ¨rIch mosnIc of
roIIgIous fnIfhs,¨ Toun of Greece v. Gollouo,, 5?2 !. S. ___, ___ (20l4)
(KACAÞ, J., dIssonfIng) (sIIµ oµ., nf l5). ConsoquonfIy, ono µorson`s
rIghf fo froo oxorcIso musf bo koµf In hnrmony wIfh fho rIghfs of hor
foIIow cIfIzons, nnd ¨somo roIIgIous µrncfIcos |musf] yIoId fo fho com-
mon good.¨ Ini/eJ S/o/ee v. Lee, 455 !. S. 252, 259 (l982).















29 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
fundIng for snfofy nof fnmIIy µInnnIng sorvIcos.¨ IrIof
for ÞnfIonnI HonIfh !nw Irogrnm of nI. ns Anici Curioe
23. ¨Snfofy nof µrogrnms IIko TIfIo X nro nof dosIgnod fo
nbsorb fho unmof noods of . . . Insurod IndIvIdunIs.¨ 1J., nf
24. Þofo, foo, fhnf Congross docIInod fo wrIfo Info Inw fho
µroforonfInI fronfmonf Hobby !obby nnd Conosfogn do-
scrIbo ns n Ioss rosfrIcfIvo nIfornnfIvo. Soo eupro, nf 6.
And whoro Is fho sfoµµIng µoInf fo fho ¨Iof fho govorn-
monf µny¨ nIfornnfIvo¨ Suµµoso nn omµIoyor`s sIncoroIy
hoId roIIgIous boIIof Is offondod by honIfh covorngo of
vnccInos, or µnyIng fho mInImum wngo, soo Ton, onJ
Sueon Alono IounJo/ion v. Secre/or, of LoIor, 4?l !. S.
290, 303 (l985), or nccordIng womon oqunI µny for sub-
sfnnfInIIy sImIInr work, soo Dole v. SlenonJool Bop/ie/
Clurcl, 899 I. 2d l389, l392 (CA4 l990)¨ Ðoos If rnnk ns
n Ioss rosfrIcfIvo nIfornnfIvo fo roquIro fho govornmonf fo
µrovIdo fho monoy or bonofIf fo whIch fho omµIoyor hns
n roIIgIon-bnsod objocfIon¨
26
Iocnuso fho Courf cnnnof
onsIIy nnswor fhnf quosfIon, If µroµosos somofhIng oIso:
IxfonsIon fo commorcInI onforµrIsos of fho nccommodnfIon
nIrondy nffordod fo nonµrofIf roIIgIon-bnsod orgnnIznfIons.
Soo on/e, nf 34, 9l0, 4345. ¨Af n mInImum,¨ nccordIng
fo fho Courf, such nn nµµronch wouId nof ¨ImµIngo on
|Hobby !obby`s nnd Conosfogn`s] roIIgIous boIIof.¨ An/e, nf
44. I hnvo nIrondy dIscussod fho ¨sµocInI soIIcIfudo¨ gon-
ornIIy nccordod nonµrofIf roIIgIon-bnsod orgnnIznfIons fhnf
oxIsf fo sorvo n communIfy of boIIovors, soIIcIfudo novor
boforo nccordod fo commorcInI onforµrIsos comµrIsIng
omµIoyoos of dIvorso fnIfhs. Soo eupro, nf l4l?.
!IfImnfoIy, fho Courf hodgos on Ifs µroµosnI fo nIIgn for-
µrofIf onforµrIsos wIfh nonµrofIf roIIgIon-bnsod orgnnIzn-

26
Cf. Aelcrof/ v. Anericon Citil LiIer/iee Inion, 542 !. S. 656, 666
(2004) (In confoxf of IIrsf Amondmonf Sµooch CInuso chnIIongo fo n
confonf-bnsod sµooch rosfrIcfIon, courfs musf doformIno ¨whofhor fho
chnIIongod roguInfIon Is fho Ionsf rosfrIcfIvo monns nmong otoiloIle,
offocfIvo nIfornnfIvos¨ (omµhnsIs nddod)).






















30 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
fIons. ¨Wo do nof docIdo fodny whofhor |fho] nµµronch
|fho oµInIon ndvnncos] comµIIos wIfh !I!A for µurµosos of
nII roIIgIous cInIms.¨ An/e, nf 44. CounsoI for Hobby
!obby wns sImIInrIy noncommIffnI. Askod nf ornI nrgu-
monf whofhor fho Courf-µroµosod nIfornnfIvo wns nc-
coµfnbIo,
2?
counsoI rosµondod: ¨Wo hnvon`f boon offorod
fhnf nccommodnfIon, so wo hnvon`f hnd fo docIdo whnf
kInd of objocfIon, If nny, wo wouId mnko fo fhnf.¨ Tr. of
OrnI Arg. 868?.
Conosfogn suggosfs fhnf, If Ifs omµIoyoos hnd fo ncquIro
nnd µny for fho confrncoµfIvos (fo whIch fho corµornfIon
objocfs) on fhoIr own, n fnx crodIf wouId qunIIfy ns n Ioss
rosfrIcfIvo nIfornnfIvo. Soo IrIof for IofIfIonors In Þo. l3
356, µ. 64. A fnx crodIf, of courso, Is ono vnrIofy of ¨Iof fho
govornmonf µny.¨ In nddIfIon fo doµnrfIng from fho oxIsf-
Ing omµIoyor-bnsod sysfom of honIfh Insurnnco, Conosfo-
gn`s nIfornnfIvo wouId roquIro n womnn fo ronch Info hor
own µockof In fho fIrsf Insfnnco, nnd If wouId do nofhIng
for fho womnn foo µoor fo bo nIdod by n fnx crodIf.
In sum, In vIow of whnf Congross soughf fo nccomµIIsh,

2?
On brIof, Hobby !obby nnd Conosfogn bnroIy nddrossod fho oxfon-
sIon soIufIon, whIch wouId brnckof commorcInI onforµrIsos wIfh non-
µrofIf roIIgIon-bnsod orgnnIznfIons for roIIgIous nccommodnfIons µur-
µosos. Tho hosIfnfIon Is undorsfnndnbIo, for chnIIongos fo fho ndoquncy
of fho nccommodnfIon nccordod roIIgIous nonµrofIf orgnnIznfIons nro
curronfIy euI juJice. Soo, e.g., Li//le Sie/ere of /le Poor Hone for /le
AgeJ v. SeIeliue, ___ I. Suµµ. 2d ___, 20l3 W! 6839900 (CoIo., Ðoc. 2?,
20l3), InjuncfIon µondIng nµµonI grnnfod, 5?l !. S. ___ (20l4). Af
nnofhor µoInf In fodny`s docIsIon, fho Courf rofusos fo consIdor nn
nrgumonf noIfhor ¨rnIsod boIow |nor] ndvnncod In fhIs Courf by nny
µnrfy,¨ gIvIng Hobby !obby nnd Conosfogn ¨|no] oµµorfunIfy fo rosµond
fo |fhnf] novoI cInIm.¨ An/e, nf 33. Yof fho Courf Is confonf fo docIdo
fhIs cnso (nnd fhIs cnso onIy) on fho ground fhnf HHS couId mnko nn
nccommodnfIon novor suggosfod In fho µnrfIos` µrosonfnfIons. !I!A
cnnnof sonsIbIy bo rond fo ¨roquIr|o] fho govornmonf fo . . . rofufo onch
nnd ovory concoIvnbIo nIfornnfIvo roguInfIon,¨ Ini/eJ S/o/ee v. Wilgue,
638 I. 3d l2?4, l289 (CAl0 20ll), osµocInIIy whoro fho nIfornnfIvo on
whIch fho Courf soIzos wns nof µrossod by nny chnIIongor.















3l CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
i.e., comµrohonsIvo µrovonfIvo cnro for womon furnIshod
fhrough omµIoyor-bnsod honIfh µInns, nono of fho µrof-
forod nIfornnfIvos wouId snfIsfncforIIy sorvo fho comµoI-
IIng Inforosfs fo whIch Congross rosµondod.
IV
Among fho µnfhmnrkIng µro-Sni/l docIsIons !I!A
µrosorvod Is Ini/eJ S/o/ee v. Lee, 455 !. S. 252 (l982).
!oo, n soIo µroµrIofor ongngod In fnrmIng nnd cnrµonfry,
wns n mombor of fho OId Ordor AmIsh. Ho sIncoroIy
boIIovod fhnf wIfhhoIdIng SocInI SocurIfy fnxos from hIs
omµIoyoos or µnyIng fho omµIoyor`s shnro of such fnxos
wouId vIoInfo fho AmIsh fnIfh. ThIs Courf hoId fhnf,
nIfhough fho obIIgnfIons Imµosod by fho SocInI SocurIfy
sysfom confIIcfod wIfh !oo`s roIIgIous boIIofs, fho burdon
wns nof unconsfIfufIonnI. 1J., nf 26026l. Soo nIso iJ., nf
258 (rocognIzIng fho Imµorfnnf govornmonfnI Inforosf In
µrovIdIng n ¨nnfIonwIdo . . . comµrohonsIvo Insurnnco
sysfom wIfh n vnrIofy of bonofIfs nvnIInbIo fo nII µnrfIcI-
µnnfs, wIfh cosfs shnrod by omµIoyors nnd omµIoyoos¨).
28
Tho Covornmonf urgos fhnf Lee shouId confroI fho chnI-
Iongos broughf by Hobby !obby nnd Conosfogn. Soo IrIof
for !osµondonfs In Þo. l3356, µ. l8. In confrnsf, fodny`s
Courf dIsmIssos Lee ns n fnx cnso. Soo on/e, nf 464?.
Indood, If wns n fnx cnso nnd fho Courf In Lee homod In on
¨|f]ho dIffIcuIfy In nffomµfIng fo nccommodnfo roIIgIous
boIIofs In fho nron of fnxnfIon.¨ 455 !. S., nf 259.
Iuf fho Lee Courf mndo fwo koy µoInfs ono cnnnof
confIno fo fnx cnsos. ¨Whon foIIowors of n µnrfIcuInr socf
onfor Info commorcInI ncfIvIfy ns n mnffor of choIco,¨ fho
Courf obsorvod, ¨fho IImIfs fhoy nccoµf on fhoIr own con-
ducf ns n mnffor of conscIonco nnd fnIfh nro nof fo bo

28
As n soIo µroµrIofor, !oo wns subjocf fo µorsonnI IInbIIIfy for vIoInf-
Ing fho Inw of gonornI nµµIIcnfIon ho oµµosod. HIs cInIm fo n roIIgIon-
bnsod oxomµfIon wouId hnvo boon ovon fhInnor hnd ho conducfod hIs
busInoss ns n corµornfIon, fhus nvoIdIng µorsonnI IInbIIIfy.




















32 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
suµorImµosod on sfnfufory schomos whIch nro bIndIng on
ofhors In fhnf ncfIvIfy.¨ 1J., nf 26l. Tho sfnfufory schomo
of omµIoyor-bnsod comµrohonsIvo honIfh covorngo In-
voIvod In fhoso cnsos Is suroIy bIndIng on ofhors ongngod
In fho snmo frndo or busInoss ns fho corµornfo chnIIongors
horo, Hobby !obby nnd Conosfogn. Iurfhor, fho Courf
rocognIzod In Lee fhnf nIIowIng n roIIgIon-bnsod oxomµfIon
fo n commorcInI omµIoyor wouId ¨oµornf|o] fo Imµoso fho
omµIoyor`s roIIgIous fnIfh on fho omµIoyoos.¨ 1IiJ.
29
Þo
doubf fho Croons nnd Hnhns nnd nII who shnro fhoIr
boIIofs mny docIIno fo ncquIro for fhomsoIvos fho confrn-
coµfIvos In quosfIon. Iuf fhnf choIco mny nof bo Imµosod
on omµIoyoos who hoId ofhor boIIofs. WorkIng for Hobby
!obby or Conosfogn, In ofhor words, shouId nof doµrIvo
omµIoyoos of fho µrovonfIvo cnro nvnIInbIo fo workors nf
fho shoµ noxf door,
30
nf Ionsf In fho nbsonco of dIrocfIons
from fho !ogIsInfuro or AdmInIsfrnfIon fo do so.
Why shouId docIsIons of fhIs ordor bo mndo by Congross
or fho roguInfory nufhorIfy, nnd nof fhIs Courf¨ Hobby
!obby nnd Conosfogn suroIy do nof sfnnd nIono ns com-
morcInI onforµrIsos sookIng oxomµfIons from gonornIIy
nµµIIcnbIo Inws on fho bnsIs of fhoIr roIIgIous boIIofs. Soo,
e.g., Aeunon v. Piggie Por/ 1n/erprieee, 1nc., 256 I. Suµµ.

29
Congross nmondod fho SocInI SocurIfy Acf In rosµonso fo Lee. Tho
nmondod sfnfufo µormIfs AmIsh soIo µroµrIofors nnd µnrfnorshIµs (buf
nof AmIsh-ownod corµornfIons) fo obfnIn nn oxomµfIon from fho obIIgn-
fIon fo µny SocInI SocurIfy fnxos onIy for omµIoyoos who nro co-
roIIgIonIsfs nnd who IIkowIso sook nn oxomµfIon nnd ngroo fo gIvo uµ
fhoIr SocInI SocurIfy bonofIfs. Soo 26 !. S. C. §3l2?(n)(2), (b)(l). Thus,
omµIoyors wIfh sIncoro roIIgIous boIIofs hnvo no rIghf fo n roIIgIon-
bnsod oxomµfIon fhnf wouId doµrIvo omµIoyoos of SocInI SocurIfy
bonofIfs wIfhouf fho omµIoyoo`s consonfnn oxomµfIon nnnIogous fo
fho ono Hobby !obby nnd Conosfogn sook horo.
30
Cf. Ton, onJ Sueon Alono IounJo/ion v. Secre/or, of LoIor, 4?l
!. S. 290, 299 (l985) (dIsnIIowIng roIIgIon-bnsod oxomµfIon fhnf ¨wouId
undoubfodIy gIvo |fho commorcInI onforµrIso sookIng fho oxomµfIon]
nnd sImIInr orgnnIznfIons nn ndvnnfngo ovor fhoIr comµofIfors¨).















33 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
94l, 945 (SC l966) (ownor of rosfnurnnf chnIn rofusod fo
sorvo bInck µnfrons bnsod on hIs roIIgIous boIIofs oµµosIng
rncInI InfogrnfIon), nff `d In roIovnnf µnrf nnd rov`d In µnrf
on ofhor grounds, 3?? I. 2d 433 (CA4 l96?), nff `d nnd
modIfIod on ofhor grounds, 390 !. S. 400 (l968); 1n re
Minneeo/o ex rel. McClure, 3?0 Þ. W. 2d 844, 84? (MInn.
l985) (born-ngnIn ChrIsfInns who ownod cIosoIy hoId, for-
µrofIf honIfh cIubs boIIovod fhnf fho IIbIo µroscrIbod
hIrIng or rofnInIng nn ¨IndIvIdun|I] IIvIng wIfh buf nof
mnrrIod fo n µorson of fho oµµosIfo sox,¨ ¨n young, sIngIo
womnn workIng wIfhouf hor fnfhor`s consonf or n mnrrIod
womnn workIng wIfhouf hor husbnnd`s consonf,¨ nnd nny
µorson ¨nnfngonIsfIc fo fho IIbIo,¨ IncIudIng ¨fornIcnfors
nnd homosoxunIs¨ (InfornnI quofnfIon mnrks omIffod)),
nµµonI dIsmIssod, 4?8 !. S. l0l5 (l986); 1lone Plo/og-
ropl,, LLC v. Willoc/, 20l3ÞMSC040, ___ Þ. M. ___,
309 I. 3d 53 (for-µrofIf µhofogrnµhy busInoss ownod by n
husbnnd nnd wIfo rofusod fo µhofogrnµh n IosbInn couµIo`s
commIfmonf coromony bnsod on fho roIIgIous boIIofs of fho
comµnny`s ownors), corf. donIod, 5?2 !. S. ___ (20l4).
WouId !I!A roquIro oxomµfIons In cnsos of fhIs IIk¨ And
If nof, how doos fho Courf dIvIno whIch roIIgIous boIIofs
nro worfhy of nccommodnfIon, nnd whIch nro nof¨ Isn`f
fho Courf dIsnrmod from mnkIng such n judgmonf gIvon
Ifs rocognIfIon fhnf ¨courfs musf nof µrosumo fo doformIno
. . . fho µInusIbIIIfy of n roIIgIous cInIm¨¨ An/e, nf 3?.
WouId fho oxomµfIon fho Courf hoIds !I!A domnnds
for omµIoyors wIfh roIIgIousIy groundod objocfIons fo fho
uso of corfnIn confrncoµfIvos oxfond fo omµIoyors wIfh
roIIgIousIy groundod objocfIons fo bIood frnnsfusIons
(Johovnh`s WIfnossos); nnfIdoµrossnnfs (ScIonfoIogIsfs);
modIcnfIons dorIvod from µIgs, IncIudIng nnosfhosIn,
Infrnvonous fIuIds, nnd µIIIs confod wIfh goInfIn (corfnIn
MusIIms, Jows, nnd HIndus); nnd vnccInnfIons (ChrIsfInn


















34 I!!WI!! t. HOIIY !OIIY STO!IS, IÞC.
CIÞSI!!C, J., dIssonfIng
ScIonfIsfs, nmong ofhors)¨
3l
AccordIng fo counsoI for
Hobby !obby, ¨onch ono of fhoso cnsos . . . wouId hnvo fo
bo ovnIunfod on Ifs own . . . nµµIy|Ing] fho comµoIIIng
Inforosf-Ionsf rosfrIcfIvo nIfornnfIvo fosf.¨ Tr. of OrnI Arg.
6. Þof much hoIµ fhoro for fho Iowor courfs bound by
fodny`s docIsIon.
Tho Courf, howovor, soos nofhIng fo worry nbouf. To-
dny`s cnsos, fho Courf concIudos, nro ¨concornod soIoIy
wIfh fho confrncoµfIvo mnndnfo. Our docIsIon shouId nof
bo undorsfood fo hoId fhnf nn Insurnnco-covorngo mnndnfo
musf nocossnrIIy fnII If If confIIcfs wIfh nn omµIoyor`s
roIIgIous boIIofs. Ofhor covorngo roquIromonfs, such ns
ImmunIznfIons, mny bo suµµorfod by dIfforonf Inforosfs
(for oxnmµIo, fho nood fo combnf fho sµrond of InfocfIous
dIsonsos) nnd mny InvoIvo dIfforonf nrgumonfs nbouf fho
Ionsf rosfrIcfIvo monns of µrovIdIng fhom.¨ An/e, nf 46.
Iuf fho Courf hns nssumod, for !I!A µurµosos, fhnf fho
Inforosf In womon`s honIfh nnd woII boIng Is comµoIIIng
nnd hns como uµ wIfh no monns ndoqunfo fo sorvo fhnf
Inforosf, fho ono mofIvnfIng Congross fo ndoµf fho Wom-
on`s HonIfh Amondmonf.
Thoro Is nn ovorrIdIng Inforosf, I boIIovo, In kooµIng fho
courfs ¨ouf of fho busInoss of ovnIunfIng fho roInfIvo mor-
Ifs of dIfforIng roIIgIous cInIms,¨ Lee, 455 !. S., nf 263, n. 2
(Sfovons, J., concurrIng In judgmonf), or fho sIncorIfy wIfh
whIch nn nssorfod roIIgIous boIIof Is hoId. Indood, nµµrov-
Ing somo roIIgIous cInIms whIIo doomIng ofhors unworfhy
of nccommodnfIon couId bo ¨µorcoIvod ns fnvorIng ono
roIIgIon ovor nnofhor,¨ fho vory ¨rIsk fho IsfnbIIshmonf
CInuso wns dosIgnod fo µrocIudo.¨ 1IiJ. Tho Courf, I fonr,

3l
!oIIgIous objocfIons fo ImmunIznfIon µrogrnms nro nof hyµofhof-
IcnI. Soo Plillipe v. Aeu Yor/, ___ I. Suµµ. 2d ___, 20l4 W! 254?584
(IÐÞY, Juno 5, 20l4) (dIsmIssIng froo oxorcIso chnIIongos fo Þow
York`s vnccInnfIon µrncfIcos); !Iborfy CounsoI, ComµuIsory VnccInn-
fIons Thronfon !oIIgIous Iroodom (200?), nvnIInbIo nf hffµ://www.Ic.org/
modIn/9980/nffnchmonfs/momo_vnccInnfIon.µdf.










35 CIfo ns: 5?3 !. S. ____ (20l4)
CIÞSI!!C, J., dIssonfIng
hns vonfurod Info n mInofIoId, cf. Spencer v. WorlJ Vieion,
1nc., 633 I. 3d ?23, ?30 (CA9 20l0) (O`ScnnnInIn, J., con-
currIng), by Ifs Immodornfo rondIng of !I!A. I wouId
confIno roIIgIous oxomµfIons undor fhnf Acf fo orgnnIzn-
fIons formod ¨for n roIIgIous µurµoso,¨ ¨ongngo|d] µrImnrIIy
In cnrryIng ouf fhnf roIIgIous µurµoso,¨ nnd nof ¨ongngod
. . . subsfnnfInIIy In fho oxchnngo of goods or sorvIcos for
monoy boyond nomInnI nmounfs.¨ Soo iJ., nf ?48 (KIoIn-
foId, J., concurrIng).
* * *
Ior fho ronsons sfnfod, I wouId rovorso fho judgmonf of
fho Courf of AµµonIs for fho Tonfh CIrcuIf nnd nffIrm fho
judgmonf of fho Courf of AµµonIs for fho ThIrd CIrcuIf.



_________________

_________________

















l CIfo ns: 5?3 !. S. ____ (20l4)
I!IYI! nnd KACAÞ, JJ., dIssonfIng
SUPREME COURT OF THE UNITED STATES
Þos. l3354 nnd l3356
SY!VIA I!!WI!!, SIC!ITA!Y OI HIA!TH
AÞÐ H!MAÞ SI!VICIS, IT A!., IITITIOÞI!S
l3354 !"
HOIIY !OIIY STO!IS, IÞC., IT A!.
OÞ W!IT OI CI!TIO!A!I TO THI !ÞITIÐ STATIS CO!!T
OI AIIIA!S IO! THI TIÞTH CI!C!IT
AÞÐ
COÞISTOCA WOOÐ SIICIA!TIIS CO!IO!ATIOÞ
IT A!., IITITIOÞI!S
l3356 !"
SY!VIA I!!WI!!, SIC!ITA!Y OI HIA!TH
AÞÐ H!MAÞ SI!VICIS, IT A!.
OÞ W!IT OI CI!TIO!A!I TO THI !ÞITIÐ STATIS CO!!T
OI AIIIA!S IO! THI THI!Ð CI!C!IT
|Juno 30, 20l4]
J!STICI I!IYI! nnd J!STICI KACAÞ, dIssonfIng.
Wo ngroo wIfh J!STICI CIÞSI!!C fhnf fho µInInfIffs`
chnIIongo fo fho confrncoµfIvo covorngo roquIromonf fnIIs
on fho morIfs. Wo nood nof nnd do nof docIdo whofhor
oIfhor for-µrofIf corµornfIons or fhoIr ownors mny brIng
cInIms undor fho !oIIgIous Iroodom !osfornfIon Acf of
l993. AccordIngIy, wo joIn nII buf Inrf IIICl of J!STICI
CIÞSI!!C`s dIssonfIng oµInIon.