In the Hobby Lobby and Little Sisters of the Poor cases, which challenged the Affordable Care Act’s contraceptive mandate on religious-liberty grounds and were eventually heard by the Supreme Court, Gorsuch sided strongly with the plaintiffs.But the Little Sisters of the Poor case was based on a contorted and silly argument: that by the sisters signing a form that said they would not provide an employee cover that included contraception, they were morally complicit in the government then providing the cover that would cover it.
“The opinion of the panel majority is clearly and gravely wrong—on an issue that has little to do with contraception and a great deal to do with religious liberty,” he wrote in a dissent in the Little Sisters of the Poor case. “ When a law demands that a person do something the person considers sinful, and the penalty for refusal is a large financial penalty, then the law imposes a substantial burden on that person’s free exercise of religion.”
As this article explained in detail - this was a nonsense argument. If Gorsuch's line is taken literally, there would be a heap of things the religious could avoid.