Equitable Access to Care and Health Act

“(C) Additional religious exemption

“(i) In general—Such term shall not include an individual for any month during a taxable year if such individual files a sworn statement, as part of the return of tax for the taxable year, that the individual was not covered under minimum essential coverage at any time during such taxable year and that the individual’s sincerely held religious beliefs would cause the individual to object to medical health care that would be covered under such coverage.

“(ii) Nullified if receipt of medical health care during taxable year—Clause (i) shall not apply to an individual for any month during a taxable year if the individual received medical health care during the taxable year.

“(iii) Medical health care defined—For purposes of this subparagraph, the term medical health care means voluntary health treatment by or supervised by a medical doctor that would be covered under minimum essential coverage and—

“(I) includes voluntary acute care treatment at hospital emergency rooms, walk-in clinics, or similar facilities, and

“(II) excludes—

“(aa) treatment not administered or supervised by a medical doctor, such as chiropractic treatment, dental care, midwifery, personal care assistance, or optometry,

“(bb) physical examinations or treatment where required by law or third parties, such as a prospective employer, and

“(cc) vaccinations.”