Is New York's abortion coverage mandate neutral and generally applicable under Smith and Lukumi?

QUESTIONS PRESENTED In 2017, New York promulgated a regulation mandating that employer health insurance plans cover abortions. N.Y. Comp. Codes R. & Regs. tit. 11, § 52.16(0). The regulation provides an exemption for certain religious organizations: tax-exempt entities that have the “purpose” of “inculcat[ing] ... religious values” and primarily “employ[]” and “serve[]” those of the same religious persuasion. Id. § 52.2(y). But religious organizations that have a broader purpose, such as serving the poor, or that employ or serve members of other faiths or no faith, must cover abortions in their health plans. The questions presented are: 1. Is New York’s mandate, which burdens a subset of religious organizations by forcing them to cover abortions, “neutral” and “generally applicable” under Employment Division, Department of Human Resources of Oregon v. Smith, 494 U.S. 872 (1990), and Church of the Lukumi Babalu Aye, Inc. v. City of Hialeah, 508 U.S. 520 (1993)? 2. Does New York’s mandate interfere with the autonomy of religious entities, in violation of the Religion Clauses of the First Amendment? 8. If, under the rule announced in Smith, the Free Exercise Clause of the First Amendment allows states to demand that religious entities opposing abortions subsidize them, should Smith be overruled?