The Third Circuit "respectfully disagree[s]" with the conclusion of the Tenth Circuit that corporations have a right under the first amendment to the free exercise of religion. Conestoga Wood Specialties Corp. v. Sec'y of Health & Human Svcs., No. 13-1144, slip op. at 20 n.7 (3d Cir. July 26, 2013) (citing Hobby Lobby Stores, Inc. v. Sebelius, No. 12-6294 (10th Cir. June 26, 2013)).

In both cases, corporations challenged a requirement under the Patient Protection and Affordable Care Act — ObamaCare — that employers provide coverage for contraception.