As a judge, in this case, I would rule in favor of the for-profit corporation for the government to exempt them from ACA since they believe that paying for contraceptives is illegal and does not conform to their religious beliefs. My judgment is based on the Free Exercise Clause which states that no court has the right to deny people their freedom to religious beliefs. The for-profit corporations are protected from the government’s interference by the Free Exercise Clause. Failing to exempt them from ACA law would be instilling burden on their worship. Moreover, every American Citizen has a religious exemption right which is individualistic. Again, the government's reason is that granting the for-profit corporation an exemption would lead to discrimination against women working on those companies from getting adequate access to effective birth control. I think this reason is not compelling enough since those female employees may be having the same religious beliefs as the corporations they are working for. Moreover, they can get contraceptives from other places if need be. The question of discrimination, in this case, is trivial and does not cause a substantial burden to the female employees.
Generally, the United States Bill of rights has granted religious freedom to all American citizens. This has been done through the U.S constitution’s First Amendment law which states that all the American Citizens have the right to practicing or not practicing religion ( Konvitz, 2018 ). If the for-profit corporations chose to practice their faith in every wise then they should be exempted from anything against their faith, it is their right. The government has no right to prevent any religious practice unless the religion compels its interests. But in this case, the government's interest is trivial since it seeks to protect women who may not be interested in the contraceptives. This is an issue of free exercise, not discrimination.
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References
Konvitz, M. (2018). Fundamental liberties of a free people: religion, speech, press, assembly . Routledge.