Interim versions of the rules were released last year, according to a press release from the Department of Health and Human Services (HHS). They create an exemption from Obamacare's mandate that employer-provided health insurance plans cover various types of contraception, including methods that function by killing an already-conceived embryonic human.

One of the rules covers conscience objections on the basis of "sincerely held religious beliefs," while the other protects small businesses and nonprofits with non-religious moral objections. The exemptions do not extend to government entities. The religious exemption extends to publicly-traded businesses, but the non-religious exemption does not.

An accompanying fact sheet explains that the new rules also protect churches, integrated auxiliaries, religious orders, non-governmental educational institutions, various other types of non-governmental employees with religious objections, health insurance issuers that serve exempted individuals or plan sponsors, and individuals covered by either employer-based insurance or individual plans.

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