Filed September 20, 2012
Case 3:12-cv-03251-P Document 15 Filed 09/20/12 Page 24 of 36 PageID 417 15 benefits, courts have consistently upheld section 1402(g) under rational basis review.
Filed September 20, 2012
Case 3:12-cv-03251-P Document 14 Filed 09/20/12 Page 18 of 34 PageID 309 11 Contrary to Taitzโs argument, the exemption is thus limited by section 1402(g)(1) of the Internal Revenue Code, a longstanding provision that covers groups โconscientiously opposed to acceptance of the benefits of any private or public insurance.โ See 26 U.S.C. ยง 1402(g)(1). What Taitz sees as a law written to favor Muslims is instead a provision enacted by Congress in 1965 โprimarily because religious sects like the Old Order Amish provided for their own needy, independent of public or private insurance programs.โ