Most companies don't want to be sued. If I were in your wife's position I would quote the untested nature of the vaccine as a concern and say something along the lines of the following.
"After doing research I don't think the potential risk of liability of us forcing an untested vaccine on our employees is worth it. We can avoid liability by making the vaccine available and optional to our employees. That way it is their choice and we can't be held liable for potential complications."
Then sprinkle in a few of the cases that people have listed above. If you put too many you might end up sounding crazy so choose the best ones.
Just have her tell HR that even asking for their vaccination status is a HIPAA violation.
Most companies don't want to be sued. If I were in your wife's position I would quote the untested nature of the vaccine as a concern and say something along the lines of the following.
"After doing research I don't think the potential risk of liability of us forcing an untested vaccine on our employees is worth it. We can avoid liability by making the vaccine available and optional to our employees. That way it is their choice and we can't be held liable for potential complications."
Then sprinkle in a few of the cases that people have listed above. If you put too many you might end up sounding crazy so choose the best ones.