OPINION AND ORDER GRANTING A PRELIMINARY INJUNCTION
Plaintiffs are five nonprofit organizations seeking to invalidate federal regulations that require employer-sponsored health insurance plans to include coverage for contraceptives, abortifacients, and sterilization at no cost to the plan beneficiaries. All five organizations object to the challenged regulations for religious reasons, and none of the organizations qualify for a “straight-up” exemption. Although Plaintiffs could avoid the requirement through an accommodation for religious objectors, to qualify, Plaintiffs must execute a self-certification that obliges their insurer to provide the objectionable services at no cost to the plan beneficiaries. Plaintiffs say that providing even indirect support for contraception, abortion, and sterilization would also violate their religious convictions.
Because failure to cover the required services or execute a self-cеrtification by January 1, 2014 could have subjected Plaintiffs to financial penalties or other harms, Plaintiffs moved for a temporary restraining order. The Court granted the motion on the briefs and scheduled a hearing to determine if a preliminary injunction should issue. The Court canceled the hearing after the parties jointly moved for a ruling based on the submissions in their briefs. Having considered the parties’ submissions, the Court will issue a preliminary injunction.
BACKGROUND
I. Statutory and Regulatory Framework
The Affordable Care Act (“ACA”) requires employers with fifty оr more employees to offer health insurance plans meeting certain coverage requirements.
One such requirement is that health plans cover “preventative care and screening” for women “as provided for in comprehensive guidelines supported by the Health Resources and Services Administration [‘HRSA’].” 42 U.S.C. § 300gg-13(a)(4). The HRSA adopted guidelines (“HRSA Mandate”), in turn, require coverage of “all Food and Drug Administration approved contraceptive methods, sterilization procedures, and patient education and counseling for women with reproductive capacity.” HRSA, Women’s Preventative Services: Required Health Plan Coverage Guidelines, available at http://www.hrsa. gov/womеnsguidelines/ (last visited Jan. 13, 2014); see also Eden Foods, Inc. v. Sebelius,
The ACA and implementing regulations initially varied this requirement for grandfathered health plans and health plans sponsored by religious employers. See 42 U.S.C. § 18011(a)(2); 45 C.F.R. §§ 147.140, 147.131(a). A health'plan is grandfathered if at least one person has been continuously enrolled in the plan since March 23, 2010, and if the terms of the plan have remained unchanged. See 45 C.F.R. § 147.140; see also 26 C.F.R. § 54.9815-1251T; 29 C.F.R. § 2590.715-1251. A “religious employer” (1) has the “inculcation of religious values as its purpose,” (2) “primarily employs persons who share its religious tеnets,” (3) “primarily serves persons who share its religious tenets,” and (4) is a non-profit organization under Sections - 6033(a)(1) and 6033(a)(3)(A)® or (iii) of the Internal Revenue Code. 45 C.F.R. § 147.131(a).
After receiving objections from organizations that did not qualify as religious employers, the government temporarily exempted nonprofit religious organizations from the HRSA Mandate. See Korte,
Athough an eligible organization is not required to file anything with the govern
The final rules governing the accommodation for eligible organizations became effective January 1, 2014, at which point the temporary safe harbor also expired. See 78 Fed.Reg. at 39,872.
II. The Plaintiff Organizations
Plaintiffs are five nonprofit organizations “founded, organized, and ... maintained in conformity with and/or for furtherance of the teachings of the Catholic Church.” Monaghan Decl. ¶ 28, ECF No. 3-2. The Ave Maria Foundation was founded “to promote and spread Catholic education, Catholic media, community projects, and other Catholic charities.” Monaghan Decl. ¶ 7. It supports a variety of organizations, including three of its co-plaintiffs, that “teach the principles of the Catholic traditiоn,” support the Catholic Church’s “moral and social teachings,” and educate the public about the Catholic Church. Monaghan Decl. ¶¶ 11, 18, 21, 23. The Ave Maria Foundation subscribes to the authoritative doctrine of the Catholic Church, including its teachings against contraception, abortion, sterilization, and abortifacients. Monaghan Decl. ¶¶ 9, 12, 17.
The Rhondora J. Donahue Academy, Inc., is a religious primary school “grounded in the traditions of the Roman Catholic Church.” Monaghan Decl. ¶ 18-20. It “actively professes belief'’ in the authoritative teachings of the Catholic Church, including those related to sexual activity. Gurnsey Decl. ¶ 8, ECF No. 3-6. Ave Maria Communications produces Catholic radio programming and promotes Catholic teaching through a variety of media sources. Monaghan Decl. ¶¶ 21-22; Kresta Decl. ¶ 5, ECF No. 3-5. It too “actively professes belief’ in the authoritative teachings of the Catholic Church, including those related to sexual activity. Kresta Deсl. ¶ 7. The Thomas More Law Center is a “public interest law firm dedicated to education and litigation on issues of human life, religious freedom, and traditional family values.” Monaghan Decl. ¶ 25. And Domino’s Farms Petting Farm is a nonprofit that promotes understanding of “an agriculture lifestyle” and “operate[s] an animal petting farm” for educational purposes. Monaghan Decl. ¶ 27.
All five organizations maintain a group health insurance plan through Blue Cross/ Blue Shield of Michigan. Zumda Decl. ¶¶ 5, ECF No. 3-4. Plаintiffs believe that providing health insurance is necessary to remain'competitive employers and fulfills their “religious duty to provide for the health and well-being of [their] employees and their families.” Monaghan Decl. ¶¶ 49, 52; see also Zumda Decl. ¶ 18; Kresta Decl. ¶ 20; Guernsey Decl. ¶ 21. But for religious reasons, Plaintiffs’ health plan exclude coverage for abortion, abortifacients, sterilization, and artificial contraception. Monaghan Decl. ¶¶ 31-33; Zumda Decl. ¶¶ 12-13.
Notwithstanding the HRSA Mandate, Plaintiffs desirе to continue providing health plans insurance coverage that excludes payments for abortions, steriliza
STANDARD OF REVIEW
A court may issue a preliminary injunction after weighing “ ‘(1) whether the movant has a strong likelihood of success on the merits; (2) whether the movant would suffer irreparable injury without the injunction; (3) whether issuance of the injunction would cause substantial harm to others; and (4) whether the public interest would be served by the issuance of the injunction.’” Hunter v. Hamilton Cnty. Bd. of Elections,
DISCUSSION
I. Likelihood of Success on the Merits
Plaintiffs seek injunctive relief under the Religious Freedom Restoration Act (“RFRA”), 42 U.S.C. §§ 2000bb et seq. RFRA affords a cause of action to any person whose religious exercise is substantially burdened by government action even if the burden results from a rule of general applicability. See 42 U.S.C. § 2000bb-1.
A RFRA claim proceeds in two steps. “First, the plaintiff must make out a prima facie case by establishing Article III standing and showing that the law in question ‘would (1) substantially burden (2) a sincere (3) religious exercise.’ ” Autocam Corp. v. Sebelius,
A. A Substantial Burden on a Sincere Religious Exercise
The centerpiece of the parties’ dispute is over whether the HRSA Mandate substantially burdens Plaintiffs’ religious exercise—a question on which there is a substantial division of opinion. Compare, e.g., Mich. Catholic Conference v. Sebelius,
Conversely, RFRA offers no protection against government action that encumbers the practice of religion but does not pressure a litigant to violate his religious beliefs. See Living Water Church of God,
Since the temporary safe harbor has now expired, Plaintiffs must (1) comply with the HRSA Mandate, (2) self-eertify as an eligible organization, (3) offer a non-compliant health insurance plan, or (4) discontinue offering health insurance altogether. Plaintiffs claim that taking either of the first two options would violate their religious beliefs. Disregarding the minimum coverage requirements may expose Plaintiffs to significant financial penalties. See 26 U.S.C. § 4980D(a). But see 26 U.S.C. § 4980D(d) (exempting certain small employers from the fines for noncompliance). And the final option — ending health benefits for employees — Plaintiffs view as undesirable from religious and business competitiveness standpoints. Discontinuing health insurance would also expose large employers to substantial fines. See 26 U.S.C. § 4980H(a).
At first glance, this array of alternatives compels Plaintiffs to choose between their religious beliefs and other consequences. Although the government might well argue that for small employers the option to exit the healthcare market will not substantially burden their religious exercise,
How little Plaintiffs must do to qualify for the accommodation would be highly relevant if they objected only to paying for contraceptives directly. Taking a few minutes to complete some paperwork would hardly be a significant burden on their religious exercise. But because Plaintiffs also object to executing the self-certification, the government’s argument amounts to disbelief that the self-certification has much religious significance. And adopting this argument would therefore require an examination of the sincerity of Plaintiffs’ professed beliefs — which the government does not question — or second-guessing the importance or rationality of Plaintiffs’ convictions — a task beyond the Court’s ability or competence. See 42 U.S.C. § 2000cc-5(7)(A) (defining “religious exercise” in RPRA as “any exercise of religion, whether or not compelled by, or central to, a system of religious belief’); Lee,
Contrary to the government’s assertion, refusing to second-guess Plaintiffs’ sincere beliefs of their religion prohibits does not make the substantial burden requirement a nullity. Courts may still evaluate whether a law pressures a litigant to modify her behavior and whether that pressure is significant. But having conceded that the accommodation requires Plaintiffs to change their behavior in some way — here, by executing a certification— the government cannot then label that newly required action as trivial. It is not the government’s business to decide what behavior has religious significance. Only when a law or regulation requires “no action or forbearance” by a religious objector can the government dismiss otherwise significant burdens on religious exercise offhand. Kaemmerling,
The government’s fallback position— that the any burden on Plaintiffs’ religious exerсise is too attenuated to be substantial — suffers from the same defects as its principal argument. Def.’s Resp. 19. The HRSA Mandate requires Plaintiffs to act, directly burdening their religious exercise. The only attenuation here concerns why Plaintiffs’ believe they cannot execute the self-certification. Yet, to say that a person cannot attach religious significance to an act based on how others will react to it requires judging the rationality of a religious belief. And this, the courts cannot do. See Lee,
The government is understandably concerned that religious objections predicated on remote consequences might cripple effective administration of laws. But a great number of religious objections based on third-party actions are dismissed simply because the plaintiff is not pressured to act in any way. See, e.g., Lyng,
B. Compelling Interest Test
Because Plaintiffs have demonstrated that the challenged regulations are apt to substantially burden their religious exercise, the government must show that the applicable regulations are the “least restrictive means of further [a] compelling governmental interest,” 42 U.S.C. § 2000bb-l(b). The government is unlikely to do so.
1. Compelling Governmental Interest
A compelling governmental interest is one “of the highest order.” Church of the Lukumi Babalu Aye, Inc. v. City of Hialeah,
Considered in the abstract, both interests appear important. But the Supreme Court has warned against using “broadly formulated interests” to justify “the general applicability of government mandates.” O Centro,
Here, the sheer number of exceptions and stays to the HRSA Mandate undercut the government’s argument that requiring religious objectors to provide contraceptive coverage furthers vital interests. See Hobby Lobby Stores, Inc. v. Sebelius,
2. Least Restrictive Means
Even if government’s interests are compelling, the government has not used the least restrictive means to further them. The least restrictive means inquiry involves “comparing the cost to the government of altering its activity to continue unimpeded versus the cost to the religious interest imposed by the government activity.” S. Ridge Baptist Church v. Indus. Comm’n of Ohio,
The government argues against these options as requiring an exercise of statutory authority it does not possess or as imposing a significant financial and administrative burden on the government. Def.’s Resp. 28-32. Neither response is compelling. First, the government’s assertion that it would need additional statutory authority misses the point of the compelling interest test, which probes whether the government as a whole could have acted differently. See Roman Catholic Archdiocese,
II. Other Factors
Due to the similarity between RFRA and First Amendment claims, the likelihood of success on the merits tends to merge with the irreparable harm factor. See Autocam Corp.,
III. Balancing of the Equities
Because Plaintiffs have shown a strong possibility that they will succeed on the merits, issuance of a preliminary injunction is appropriate to prevent irreparable harm given the comparatively minimal harm will accrue to the government and other stakeholders. The merits question is difficult. Other courts, including the United States Court of Apрeals for the Sixth Circuit, have issued injunctions in similar cases. See, e.g., Michigan Catholic Conference v. Sebelius, No. 13-2723, Order (6th Cir. Dec. 31, 2013) (granting a stay pending appeal); Catholic Diocese of Nashville v. Sebelius, No. 13-6640, Order (6th Cir. Dec. 31, 2013) (granting a stay pending appeal). Because the equities weigh in favor of a preliminary injunction, the Court will also enjoin enforcement of the HRSA Mandate.
ORDER
WHEREFORE, it is hereby ORDERED that Defendants and their agents, officers, and employees are ENJOINED from enforcing against Plaintiffs any requirement that they provide contraception, sterilization, abortifacients, оr related education and counseling in their employee health plan, pursuant to 42 U.S.C. § 300gg-13(a)(4) and implementing regulations.
IT IS FURTHER ORDERED that the parties may SUBMIT briefs on whether a stay should issue. Any briefs should be submitted within seven (7) days of the entry of this order, be no more than seven (7) pages in length, and conform to the Local Rules. No replies will be permitted without leave of the Court.
SO ORDERED.
Notes
. Although the ACA may categorically exempt health plans offered by small employers from the minimum coverage requirеments, Korte v. Sebelius,
Before rendering a final judgment, the Court may have to determine if the minimum coverage requirements apply to any plaintiffs that are small employers. But for purposes of considering Article III standing and a preliminary injunction, it is enough that the government intends to enforce the HRSA Mandate against small employers electing to offer health plans.
. The Sixth Circuit has expedited appeals in Michigan Catholic Conference v. Sebelius, No. 13-2723 (6th Cir.), and Catholic Diocese of Nashville v. Sebelius, No. 13-6640 (6th Cir.), both of which present similar issues to the ones here. The Court, therefore, will consider staying this case pending the disposition of these appeals, and the Court invites the parties to submit their views on whether a stay is appropriate.
