HR 3
5-4-11, House Passed Bill 251-175
112th CONGRESS
1st Session
H. R. 3
AN ACT
To prohibit taxpayer funded abortions and to provide for conscience
protections, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title- This Act may be cited as the `No Taxpayer Funding for Abortion
Act'.
(b) Table of Contents- The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
TITLE I--PROHIBITING FEDERALLY-FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE
PROTECTIONS
Sec. 101. Prohibiting taxpayer funded abortions and providing for conscience
protections.
Sec. 102. Amendment to table of chapters.
TITLE II--ELIMINATION OF CERTAIN TAX BENEFITS RELATING TO ABORTION
Sec. 201. Deduction for medical expenses not allowed for abortions.
Sec. 202. Disallowance of refundable credit for coverage under qualified
health plan which provides coverage for abortion.
Sec. 203. Disallowance of small employer health insurance expense credit
for plan which includes coverage for abortion.
Sec. 204. Distributions for abortion expenses from certain accounts and
arrangements included in gross income.
TITLE I--PROHIBITING FEDERALLY-FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE
PROTECTIONS
SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE
PROTECTIONS.
Title 1, United States Code is amended by adding at the end the following
new chapter:
`CHAPTER 4--PROHIBITING TAXPAYER FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE
PROTECTIONS
`301. Prohibition on funding for abortions.
`302. Prohibition on funding for health benefits plans that cover abortion.
`303. Limitation on Federal facilities and employees.
`304. Construction relating to separate coverage.
`305. Construction relating to the use of non-Federal funds for health coverage.
`306. Non-preemption of other Federal laws.
`307. Construction relating to complications arising from abortion.
`308. Treatment of abortions related to rape, incest, or preserving the
life of the mother.
`309. Application to District of Columbia.
`310. No government discrimination against certain health care entities.
`Sec. 301. Prohibition on funding for abortions
`No funds authorized or appropriated by Federal law, and none of the funds
in any trust fund to which funds are authorized or appropriated by Federal
law, shall be expended for any abortion.
`Sec. 302. Prohibition on funding for health benefits plans that cover abortion
`None of the funds authorized or appropriated by Federal law, and none of
the funds in any trust fund to which funds are authorized or appropriated
by Federal law, shall be expended for health benefits coverage that includes
coverage of abortion.
`Sec. 303. Limitation on Federal facilities and employees
`No health care service furnished--
`(1) by or in a health care facility owned or operated by the Federal Government;
or
`(2) by any physician or other individual employed by the Federal Government
to provide health care services within the scope of the physician's or individual's
employment,
`Sec. 304. Construction relating to separate coverage
`Nothing in this chapter shall be construed as prohibiting any individual,
entity, or State or locality from purchasing separate abortion coverage or
health benefits coverage that includes abortion so long as such coverage is
paid for entirely using only funds not authorized or appropriated by Federal
law and such coverage shall not be purchased using matching funds required
for a federally subsidized program, including a State's or locality's contribution
of Medicaid matching funds.
`Sec. 305. Construction relating to the use of non-Federal funds for health
coverage
`Nothing in this chapter shall be construed as restricting the ability of
any non-Federal health benefits coverage provider from offering abortion coverage,
or the ability of a State or locality to contract separately with such a provider
for such coverage, so long as only funds not authorized or appropriated by
Federal law are used and such coverage shall not be purchased using matching
funds required for a federally subsidized program, including a State's or
locality's contribution of Medicaid matching funds.
`Sec. 306. Non-preemption of other Federal laws
`Nothing in this chapter shall repeal, amend, or have any effect on any other
Federal law to the extent such law imposes any limitation on the use of funds
for abortion or for health benefits coverage that includes coverage of abortion,
beyond the limitations set forth in this chapter.
`Sec. 307. Construction relating to complications arising from abortion
`Nothing in this chapter shall be construed to apply to the treatment of any
infection, injury, disease, or disorder that has been caused by or exacerbated
by the performance of an abortion. This rule of construction shall be applicable
without regard to whether the abortion was performed in accord with Federal
or State law, and without regard to whether funding for the abortion is permissible
under section 308.
`Sec. 308. Treatment of abortions related to rape, incest, or preserving
the life of the mother
`The limitations established in sections 301, 302, and 303 shall not apply
to an abortion--
`(1) if the pregnancy is the result of an act of rape or incest; or
`(2) in the case where a woman suffers from a physical disorder, physical
injury, or physical illness that would, as certified by a physician, place
the woman in danger of death unless an abortion is performed, including
a life-endangering physical condition caused by or arising from the pregnancy
itself.
`Sec. 309. Application to District of Columbia
`(1) Any reference to funds appropriated by Federal law shall be treated
as including any amounts within the budget of the District of Columbia that
have been approved by Act of Congress pursuant to section 446 of the District
of Columbia Home Rule Act (or any applicable successor Federal law).
`(2) The term `Federal Government' includes the government of the District
of Columbia.
`Sec. 310. No government discrimination against certain health care entities
`(a) Nondiscrimination- A Federal agency or program, and any State or local
government that receives Federal financial assistance (either directly or
indirectly), may not subject any individual or institutional health care entity
to discrimination on the basis that the health care entity does not provide,
pay for, provide coverage of, or refer for abortions.
`(b) Health Care Entity Defined- For purposes of this section, the term `health
care entity' includes an individual physician or other health care professional,
a hospital, a provider-sponsored organization, a health maintenance organization,
a health insurance plan, or any other kind of health care facility, organization,
or plan.
`(1) IN GENERAL- The courts of the United States shall have jurisdiction
to prevent and redress actual or threatened violations of this section by
issuing any form of legal or equitable relief, including--
`(A) injunctions prohibiting conduct that violates this section; and
`(B) orders preventing the disbursement of all or a portion of Federal
financial assistance to a State or local government, or to a specific
offending agency or program of a State or local government, until such
time as the conduct prohibited by this section has ceased.
`(2) COMMENCEMENT OF ACTION- An action under this subsection may be instituted
by--
`(A) any health care entity that has standing to complain of an actual
or threatened violation of this section; or
`(B) the Attorney General of the United States.
`(d) Administration- The Secretary of Health and Human Services shall designate
the Director of the Office for Civil Rights of the Department of Health and
Human Services--
`(1) to receive complaints alleging a violation of this section;
`(2) subject to paragraph (3), to pursue the investigation of such complaints
in coordination with the Attorney General; and
`(3) in the case of a complaint related to a Federal agency (other than
with respect to the Department of Health and Human Services) or program
administered through such other agency or any State or local government
receiving Federal financial assistance through such other agency, to refer
the complaint to the appropriate office of such other agency.'.
SEC. 102. AMENDMENT TO TABLE OF CHAPTERS.
The table of chapters for title 1, United States Code, is amended by adding
at the end the following new item:
301'.
TITLE II--ELIMINATION OF CERTAIN TAX BENEFITS RELATING TO ABORTION
SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT ALLOWED FOR ABORTIONS.
(a) In General- Section 213 of the Internal Revenue Code of 1986 is amended
by adding at the end the following new subsection:
`(g) Amounts Paid for Abortion Not Taken Into Account-
`(1) IN GENERAL- An amount paid during the taxable year for an abortion
shall not be taken into account under subsection (a).
`(2) EXCEPTIONS- Paragraph (1) shall not apply to--
`(i) in the case of a pregnancy that is the result of an act of rape
or incest, or
`(ii) in the case where a woman suffers from a physical disorder, physical
injury, or physical illness that would, as certified by a physician,
place the woman in danger of death unless an abortion is performed,
including a life-endangering physical condition caused by or arising
from the pregnancy, and
`(B) the treatment of any infection, injury, disease, or disorder that
has been caused by or exacerbated by the performance of an abortion.'.
(b) Effective Date- The amendment made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR COVERAGE UNDER QUALIFIED
HEALTH PLAN WHICH PROVIDES COVERAGE FOR ABORTION.
(a) In General- Subparagraph (A) of section 36B(c)(3) of the Internal Revenue
Code of 1986 is amended by inserting before the period at the end the following:
`or any health plan that includes coverage for abortions (other than any abortion
or treatment described in section 213(g)(2))'.
(b) Option to Purchase or Offer Separate Coverage or Plan- Paragraph (3) of
section 36B(c) of such Code is amended by adding at the end the following
new subparagraph:
`(C) SEPARATE ABORTION COVERAGE OR PLAN ALLOWED-
`(i) OPTION TO PURCHASE SEPARATE COVERAGE OR PLAN- Nothing in subparagraph
(A) shall be construed as prohibiting any individual from purchasing
separate coverage for abortions described in such subparagraph, or a
health plan that includes such abortions, so long as no credit is allowed
under this section with respect to the premiums for such coverage or
plan.
`(ii) OPTION TO OFFER COVERAGE OR PLAN- Nothing in subparagraph (A)
shall restrict any non-Federal health insurance issuer offering a health
plan from offering separate coverage for abortions described in such
subparagraph, or a plan that includes such abortions, so long as premiums
for such separate coverage or plan are not paid for with any amount
attributable to the credit allowed under this section (or the amount
of any advance payment of the credit under section 1412 of the Patient
Protection and Affordable Care Act).'.
(c) Effective Date- The amendment made by this section shall apply to taxable
years ending after December 31, 2013.
SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH INSURANCE EXPENSE CREDIT
FOR PLAN WHICH INCLUDES COVERAGE FOR ABORTION.
(a) In General- Subsection (h) of section 45R of the Internal Revenue Code
of 1986 is amended--
(1) by striking `Any term' and inserting the following:
`(1) IN GENERAL- Any term', and
(2) by adding at the end the following new paragraph:
`(2) EXCLUSION OF HEALTH PLANS INCLUDING COVERAGE FOR ABORTION- The terms
`qualified health plan' and `health insurance coverage' shall not include
any health plan or benefit that includes coverage for abortions (other than
any abortion or treatment described in section 213(g)(2)).'.
(b) Effective Date- The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM CERTAIN ACCOUNTS AND
ARRANGEMENTS INCLUDED IN GROSS INCOME.
(a) Flexible Spending Arrangements Under Cafeteria Plans- Section 125 of the
Internal Revenue Code of 1986 is amended by redesignating subsections (k)
and (l) as subsections (l) and (m), respectively, and by inserting after subsection
(j) the following new subsection:
`(k) Abortion Reimbursement From Flexible Spending Arrangement Included in
Gross Income- Notwithstanding section 105(b), gross income shall include any
reimbursement for expenses incurred for an abortion (other than any abortion
or treatment described in section 213(g)(2)) from a health flexible spending
arrangement provided under a cafeteria plan. Such reimbursement shall not
fail to be a qualified benefit for purposes of this section merely as a result
of such inclusion in gross income.'.
(b) Archer MSAs- Paragraph (1) of section 220(f) of such Code is amended by
inserting before the period at the end the following: `, except that any such
amount used to pay for an abortion (other than any abortion or treatment described
in section 213(g)(2)) shall be included in the gross income of such holder'.
(c) HSAs- Paragraph (1) of section 223(f) of such Code is amended by inserting
before the period at the end the following: `, except that any such amount
used to pay for an abortion (other than any abortion or treatment described
in section 213(g)(2)) shall be included in the gross income of such beneficiary'.
(1) FSA REIMBURSEMENTS- The amendment made by subsection (a) shall apply
to expenses incurred with respect to taxable years beginning after the date
of the enactment of this Act.
(2) DISTRIBUTIONS FROM SAVINGS ACCOUNTS- The amendments made by subsection
(b) and (c) shall apply to amounts paid with respect to taxable years beginning
after the date of the enactment of this Act.
Passed the House of Representatives May 4, 2011.
Attest:
Clerk.
112th CONGRESS
1st Session
H. R. 3
AN ACT
To prohibit taxpayer funded abortions and to provide for conscience protections,
and for other purposes.
END
