Amends GS 14-45.1(e), making clarifying changes, establishing that NC physicians, nurses, or other health care providers will not be required to participate in abortions after stating a moral, ethical, or religious objection.  Such refusal, by NC physicians, nurses, or other health care providers to perform or participate in these procedures cannot serve as a basis for damages or for any disciplinary or any other recriminatory action. Provides that the term health care provider, for the purposes of this section, has the same meaning as defined under GS 90-410(1).

Amends GS 14-45.1(f), providing that health care providers are also not required by this section to perform an abortion or to provide abortion services (previously this exemption only included hospitals and health care institutions).

Amends 58-3-178(e), providing a new definition for religious employer, which now includes any employer, including, but not limited to, a corporation, LLC, partnership, or sole proprietorship, whether on a for-profit or nonprofit basis, that has a religious, moral, or ethical objection to arranging for, paying for, facilitating, or providing health benefits plan coverage for contraceptive drugs or methods, including, but not limited to, any and all contraceptive drugs and methods approved by the US Food and Drug Administration. Applies to plans that are in effect when this act becomes law and is applicable to the extent allowable by either the US or NC Constitution.

This act is effective when it becomes law.