1. Short title This Act may be cited as the Equitable Access to Care and Health Act or the EACH Act . 2. Additional religious exemption from health coverage responsibility requirement (a) In general Section 5000A(d)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Religious conscience exemptions (i) In general Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that— (I) such individual is a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and is adherent of established tenets or teachings of such sect or division as described in such section