One of the moral, as opposed to legal and political, issues raised by the HHS decision not to expand conscience exemptions is whether or not providing insurance coverage for treatments the Church considers wrong is whether or not such provision of insurance would constitute cooperation with evil.
In a very smart essay, Dana Dillon, one of the young theologians I have come to truly admire, looks at this issue. Dillon not only carefully reflects on how our Catholic moral framework copes with that question, but she reminds us that this issue is not only about contraception. Among the treatments the new mandate requires are drugs like Ella which are abortifacients.