I read an article that some hospital was considering paying out a "COVID bonus" as appreciation for the hard work from the healthcare workers during the crisis, but instead they decided to make the bonus contingent on getting a vaccine. That is pretty ridiculous and insulting in my opinion.
Some might call this exemption a loophole, but that kind of exemption pretty much needs to exist--both legally and morally. Those with health conditions preventing vaccination or those with religious objections need to be accommodated. Calling that a loophole is the kind of language that marginalizes and trivializes those groups IMO, so yes, I hope all those who object to taking the vaccine are free to make their own health decisions and are treated the same and without stigma as anybody else.
So an employee could claim that they can't get the vaccine due to religious or medical reasons, and after taking a class, they would still get the $100. Sounds like an insanely easy loophole that I would totally take advantage of if I worked there.