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.

Case 3:12-cv-03251-P Document 14 Filed 09/20/12 Page 18 of 34 PageID 309 11 Contrary to Taitz’s argument, the exemption is thus limited by section 1402(g)(1) of the Internal Revenue Code, a longstanding provision that covers groups “conscientiously opposed to acceptance of the benefits of any private or public insurance.” See 26 U.S.C. § 1402(g)(1). What Taitz sees as a law written to favor Muslims is instead a provision enacted by Congress in 1965 “primarily because religious sects like the Old Order Amish provided for their own needy, independent of public or private insurance programs.”