I don’t see that at all.  Say the government requires employers 
to buy lunch for their employees, and a religiously vegetarian employer orders 
only vegetarian food.  I don’t think that somehow constitutes the employer 
discriminating based on religion against people who don’t share his beliefs.

                Now say that the government requires employers to buy lunch for 
their employees, and include meat (since that’s what the government sees as 
part of a healthy, balanced lunch), but has an exemption for religious 
employers.  I don’t think that would somehow violate the Establishment Clause, 
on a Thornton theory.  Unlike in Thornton, the exemption wouldn’t impose any 
legal coercion on an objecting nonbeliever, by “giv[ing] the force of law” to a 
believer’s action (Amos’s explanation of Thornton).  It would simply -- like in 
Amos or in Cutter, which are indeed relevant for purposes of understanding the 
boundaries of Thornton -- exempt the employer from a government-imposed 
requirement, and indeed a requirement that (more so than in Amos) involves a 
government-imposed burden on the employer’s religious practice.  That the 
employees no longer get a government-mandated benefit does not make the 
exemption unconstitutional.

                So I don’t think there’s an Establishment Clause problem with 
such exemptions, and likewise there wouldn’t be with any such exemption 
recognized under RFRA.  To be sure, this doesn’t tell us whether the exemption 
should still be denied, on the theory that the denial is necessary to serve a 
compelling government interest.  But that’s a separate question from whether 
the exemption would be outright unconstitutional.

                Eugene

Marci wrote:

The employer is insisting that employees accept benefit plans tailored to his 
religious beliefs, even though they accepted employment, which under federal law
prohibits the employer from discriminating on the basis of religion (or gender).
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