Writing for National Review
, Ed Whelan explains the substantial burden created by HHS mandates related to the healthcare overhaul. He reasons,
the HHS mandate substantially burdens an employer’s refusal, for religious reasons, to provide health insurance that covers contraceptives and abortifacients. Simply put, the HHS mandate makes such refusal illegal and subjects the refusing employer to massive fines. Under clear Supreme Court precedent, this plainly amounts to a substantial burden.
The HSS mandate does not recognize an employer's freedom of conscience and requires them to provide coverage contrary to their beliefs. In a longer essay
Ed Whelan addresses all issues related to the mandate.