The controversy over page 107 of the Patient Protection and Affordable Care Act is based on an email chain that claimed Muslims were exempt from the law, according to PolitiFact. No such exemption exists in the act or in the subsequent Health Care and Reconciliation Act, a companion law.
The email chain stated the exemption was part of what is called "dhimmitude," or the "Muslim system of controlling non-Muslim populations conquered through jihad," reports PolitiFact. More specifically, it was a way of taking control of the non-Muslim population by exerting taxes. While the Affordable Care Act provides certain penalty exemptions in respect of religious conscience and the First Amendment, such exemptions do not specifically mention any religion; they have been claimed most often by Christian Scientists, who favor prayer over conventional medical treatment. Further research soon after the passage of the law in 2013 revealed that no Muslim groups had filed a claim for exemption.
Although the word "dhimmitude" does not appear in an Islamic dictionary, the term "dhimmi" does appear, notes PolitiFact. It is defined as a non-Muslim under the protection of Muslim law. Dhimmis paid taxes and observed traditional Muslim dress, residence and occupation codes in exchange for protection and the freedom to practice their own religions.