113 S946 IS: No Taxpayer Funding for Abortion Act
U.S. Senate
2013-05-14
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of
contents
(a)This Act may be cited
as the No Taxpayer Funding for
Abortion Act
.
(b)The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
Title I—Prohibiting federally funded abortions
Sec. 101. Prohibiting taxpayer funded abortions.
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.
<enum>I</enum><header>Prohibiting
federally funded abortions</header>
<section id="H2C9720294DFD4F1E91299CB2E5719725"><enum>101.</enum><header>Prohibiting
taxpayer funded abortions</header><text display-inline="no-display-inline">Title 1, United States Code is amended by
adding at the end the following new chapter:</text>
<quoted-block display-inline="no-display-inline" id="H974A2996D38646DBB289AA2008983411" style="USC">
<chapter id="HC64BB4A049CC423A95CE8AB6BC60FA2E"><enum>4</enum><header>Prohibiting
taxpayer funded abortions</header>
<toc container-level="chapter-container" idref="HC64BB4A049CC423A95CE8AB6BC60FA2E" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration">
<toc-entry idref="H6ECF769390BE4B3486F6CDAD46089505" level="section">Sec.</toc-entry>
<toc-entry level="section">301. Prohibition on funding for
abortions.</toc-entry>
<toc-entry idref="H3C99E9D57AF04595B7D347C0706D8C37" level="section">302. Prohibition on funding for health benefits plans that
cover abortion.</toc-entry>
<toc-entry idref="HB2EC52572F5343C0A7003C3621F7C8EC" level="section">303. Limitation on Federal facilities and
employees.</toc-entry>
<toc-entry idref="HD0A2F0F471FE40CABED5079967ADAEB7" level="section">304. Construction relating to separate coverage.</toc-entry>
<toc-entry idref="H6F18F00E4E3D4E90BC71895042BB081E" level="section">305. Construction relating to the use of non-Federal funds for
health coverage.</toc-entry>
<toc-entry idref="HE3E77A519B044A26A4F0250CEFD86D2D" level="section">306. Non-preemption of other Federal laws.</toc-entry>
<toc-entry idref="H816A2C7C3528482D8890C4231DC88AB0" level="section">307. Construction relating to complications arising from
abortion.</toc-entry>
<toc-entry idref="H621786ABBCBF482E8184AC6B01A07E2D" level="section">308. Treatment of abortions related to rape, incest, or
preserving the life of the mother.</toc-entry>
<toc-entry idref="H54EDC99C15184B91896E9B92CE389729" level="section">309. Application to District of Columbia.</toc-entry>
</toc>
<section id="H6ECF769390BE4B3486F6CDAD46089505"><enum>301.</enum><header>Prohibition on
funding for abortions</header><text display-inline="no-display-inline">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.</text>
</section><section id="H3C99E9D57AF04595B7D347C0706D8C37"><enum>302.</enum><header>Prohibition on
funding for health benefits plans that cover abortion</header><text display-inline="no-display-inline">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.</text>
</section><section id="HB2EC52572F5343C0A7003C3621F7C8EC"><enum>303.</enum><header>Limitation on
Federal facilities and employees</header><text display-inline="no-display-inline">No health care service furnished—</text>
<paragraph id="HF7A9EA1889DC47839D261D81A8711B62"><enum>(1)</enum><text>by or in a health
care facility owned or operated by the Federal Government; or</text>
</paragraph><paragraph id="H8B61E65A5D434CCCB9D3C35FDD1C64E6"><enum>(2)</enum><text>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,</text>
</paragraph><continuation-text continuation-text-level="section">may include
abortion.</continuation-text></section><section id="HD0A2F0F471FE40CABED5079967ADAEB7"><enum>304.</enum><header>Construction
relating to separate coverage</header><text display-inline="no-display-inline">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.</text>
</section><section id="H6F18F00E4E3D4E90BC71895042BB081E"><enum>305.</enum><header>Construction
relating to the use of non-Federal funds for health coverage</header><text display-inline="no-display-inline">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.</text>
</section><section id="HE3E77A519B044A26A4F0250CEFD86D2D"><enum>306.</enum><header>Non-preemption
of other Federal laws</header><text display-inline="no-display-inline">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. </text>
</section><section id="H816A2C7C3528482D8890C4231DC88AB0"><enum>307.</enum><header>Construction
relating to complications arising from abortion</header><text display-inline="no-display-inline">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.</text>
</section><section id="H621786ABBCBF482E8184AC6B01A07E2D"><enum>308.</enum><header>Treatment of
abortions related to rape, incest, or preserving the life of the
mother</header><text display-inline="no-display-inline">The limitations
established in sections 301, 302, and 303 shall not apply to an
abortion—</text>
<paragraph id="H67CFC0E706AB4B6E86A9FF0C928252AD"><enum>(1)</enum><text display-inline="yes-display-inline">if the pregnancy is the result of an act of
rape or incest; or</text>
</paragraph><paragraph id="HB80D616872C1473BA44A6BDF9147340B"><enum>(2)</enum><text>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.</text>
</paragraph></section><section id="H54EDC99C15184B91896E9B92CE389729"><enum>309.</enum><header>Application to
District of Columbia</header><text display-inline="no-display-inline">In this
chapter:</text>
<paragraph id="H84DC955196574693852C6F4CDADAFF5C"><enum>(1)</enum><text display-inline="yes-display-inline">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).</text>
</paragraph><paragraph id="HB02BB8DCC78E405D96C3B54D6B10A5B8"><enum>(2)</enum><text>The term
<term>Federal Government</term> includes the government of the District of
Columbia.</text>
</paragraph></section></chapter><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section id="H3B8622793FB34C9DBF0B11C3F06730BE"><enum>102.</enum><header>Amendment to
table of chapters</header><text display-inline="no-display-inline">The table of
chapters for title 1, United States Code, is amended by adding at the end the
following new item:</text>
<quoted-block display-inline="no-display-inline" id="H94422C0D3A3E4643933CD3C5ED78CB24" style="USC">
<toc regeneration="no-regeneration">
<multi-column-toc-entry bold="on" level="section"><toc-enum>4.</toc-enum><level-header bold="on" level="section">Prohibiting taxpayer funded
abortions</level-header><target>301</target></multi-column-toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</section><enum>II</enum><header>Elimination of
certain tax benefits relating to abortion</header>
<section id="HB5C5DCE187554BBCBBB7F398EE4ACBF4" section-type="subsequent-section"><enum>201.</enum><header>Deduction for
medical expenses not allowed for abortions</header>
<subsection id="H0E99536ABDFE41B9AD2854860F1B3783"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 213 of the
Internal Revenue Code of 1986 is amended by adding at the end the following new
subsection:</text>
<quoted-block display-inline="no-display-inline" id="HC46BE48C8F044E6DAE85C3080D1D2E2E" style="OLC">
<subsection id="H0404BD3ABCC140689AEC021745F4641E"><enum>(g)</enum><header>Amounts paid for
abortion not taken into account</header>
<paragraph id="H03E43134C94E4BB0AEAA80E734F6E968"><enum>(1)</enum><header>In
general</header><text>An amount paid during the taxable year for an abortion
shall not be taken into account under subsection (a).</text>
</paragraph><paragraph id="HC4365645C80149A0AA7AF201CD28F5D9"><enum>(2)</enum><header>Exceptions</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to—</text>
<subparagraph id="HBC2D3E63BF2E4E4DB9696D2ED77BE6D8"><enum>(A)</enum><text>an
abortion—</text>
<clause id="HC94A41DD7C82497EAB986A2D658EE9A5"><enum>(i)</enum><text>in
the case of a pregnancy that is the result of an act of rape or incest,
or</text>
</clause><clause id="HEE42BAD9DA5B4AFCBB78CFEC8EEA91E3"><enum>(ii)</enum><text>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</text>
</clause></subparagraph><subparagraph display-inline="no-display-inline" id="H8BC8FAA9606B4D0FAD10598D9A45768E"><enum>(B)</enum><text>the treatment of
any infection, injury, disease, or disorder that has been caused by or
exacerbated by the performance of an
abortion.</text>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H6456041926B547B9B35B3456A53993C3"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.</text>
</subsection></section><section id="HE8388420F8A546B18E576861F4E623FA" section-type="subsequent-section"><enum>202.</enum><header>Disallowance of
refundable credit for coverage under qualified health plan which provides
coverage for abortion</header>
<subsection id="H4C6821EDA5A2415690A5307E25F3733F"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subparagraph (A) of
<external-xref legal-doc="usc" parsable-cite="usc/26/36B">section 36B(c)(3)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting
before the period at the end the following: <quote>or any health plan that
includes coverage for abortions (other than any abortion or treatment described
in section 213(g)(2))</quote>.</text>
</subsection><subsection id="H06E2503B1B8D4AE48B975AD0FCF6510A"><enum>(b)</enum><header>Option To
purchase or offer separate coverage or plan</header><text>Paragraph (3) of
section 36B(c) of such Code is amended by adding at the end the following new
subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="H69FB5D7FFC984381884CA688E041C024" style="OLC">
<subparagraph id="HA2D25283335B4E63B8A477794700A012"><enum>(C)</enum><header>Separate
abortion coverage or plan allowed</header>
<clause id="H2033038A2A8B4999A6FF81507F4FF9C3"><enum>(i)</enum><header>Option to
purchase separate coverage or plan</header><text display-inline="yes-display-inline">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.</text>
</clause><clause id="HF4728736D29546E48E3ECDC48633CF95"><enum>(ii)</enum><header>Option to offer
coverage or plan</header><text display-inline="yes-display-inline">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).</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H78D62697577D4FF19BAEFC0CC9356AE9"><enum>(c)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years ending after December 31, 2013.</text>
</subsection></section><section id="HCDA1AA17A5144D5998BCE9C046A65781"><enum>203.</enum><header>Disallowance of
small employer health insurance expense credit for plan which includes coverage
for abortion</header>
<subsection id="HE7934D36B539460D86F62CCB2C037D40"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subsection (h) of
<external-xref legal-doc="usc" parsable-cite="usc/26/45R">section 45R</external-xref> of the Internal Revenue Code of 1986 is amended—</text>
<paragraph id="H77848CC6E10B479CABD9414349C0F0D5"><enum>(1)</enum><text>by striking
<quote>Any term</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H24A760C6EEE24891A523DDF8258F0867" style="OLC">
<paragraph id="HA004D25D879344899171D02478DAEE73"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Any
term</text>
</paragraph><after-quoted-block>,
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="H984821173BB743BBA8551C1F06AA1191"><enum>(2)</enum><text>by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H28EEAE6126C7488B88906A7426407B6D" style="OLC">
<paragraph id="H4292E2AB9AF4406BB501EB6A03841AF0"><enum>(2)</enum><header>Exclusion of
health plans including coverage for abortion</header><text display-inline="yes-display-inline">The terms <quote>qualified health
plan</quote> and <quote>health insurance coverage</quote> 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)).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H2988CC0DEE534029B550CF979A4870AB"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.</text>
</subsection></section><section id="H8537A21258B0473C86ACE3E39081C8D5"><enum>204.</enum><header>Distributions
for abortion expenses from certain accounts and arrangements included in gross
income</header>
<subsection id="H47E30175059648989F7D1947268B2A76"><enum>(a)</enum><header>Flexible
spending arrangements under cafeteria plans</header><text display-inline="yes-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H8F16D66289DF43EF9EFEC2911D7A669E" style="OLC">
<subsection id="H8149EE150F2C4B79BA147B4343AC6D50"><enum>(k)</enum><header>Abortion
reimbursement from flexible spending arrangement included in gross
income</header><text display-inline="yes-display-inline">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.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HB282213E2BB7410EB928C6C78551602D"><enum>(b)</enum><header>Archer
MSAs</header><text display-inline="yes-display-inline">Paragraph (1) of section
220(f) of such Code is amended by inserting before the period at the end the
following: <quote>, 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</quote>.</text>
</subsection><subsection id="H59D6F843A3B14B6C990ADE0E7BCFD729"><enum>(c)</enum><header>HSAs</header><text display-inline="yes-display-inline">Paragraph (1) of section 223(f) of such
Code is amended by inserting before the period at the end the following:
<quote>, 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</quote>.</text>
</subsection><subsection id="H126689EDE1FC45A0901C5AE59FF84701"><enum>(d)</enum><header>Effective
dates</header>
<paragraph id="H257146E8B16A405EAAC3D18C5ED07CED"><enum>(1)</enum><header>FSA
reimbursements</header><text>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.</text>
</paragraph><paragraph id="H5A9F3013CE2C444D871DB2A4E20EB08C"><enum>(2)</enum><header>Distributions
from savings accounts</header><text display-inline="yes-display-inline">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.</text>
</paragraph></subsection></section>