Amends GS 58-3-178(e) to provide that the term religious employer means any of the following employing entities: (1) one that is operated pursuant to moral, ethical, or religious tenets contrary to the use or provision of contraceptive drugs or devices; (2) an entity for which individuals holding a majority ownership interest have a sincerely held religious or moral objection to the use or provision of contraceptive drugs or devices, or a wholly owned subsidiary of such an entity; or (3) a sole proprietorship for which the sole proprietor has a sincerely held religious or moral objection to the use or provision of contraceptive drugs or devices. Applies to plans in effect as of the date that the act becomes law, to the extent allowable by either the federal or state constitutions.