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 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.
<enum>I</enum><header>Prohibiting federally-funded abortions and providing for conscience protections</header>
<section id="HEDE2868D17BF41B1A89D1D4C8D61274B"><enum>101.</enum><header>Prohibiting taxpayer funded abortions and providing for conscience protections</header><text display-inline="no-display-inline">Title 1, United States Code is amended by adding at the end the following new chapter:</text>
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<chapter id="H6ED76D847D3D4A5AA70AE991E324B692"><enum>4</enum><header>Prohibiting taxpayer funded abortions and providing for conscience protections</header>
<toc container-level="chapter-container" quoted-block="no-quoted-block" lowest-level="section" idref="H6ED76D847D3D4A5AA70AE991E324B692" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded">
<toc-entry idref="H361DAB52154A4C588698F7C4031A4404" level="section">Sec.</toc-entry>
<toc-entry level="section">301. Prohibition on funding for abortions.</toc-entry>
<toc-entry idref="H53B51048D8EB4EB89A0E4A73A93A22B2" level="section">302. Prohibition on funding for health benefits plans that cover abortion.</toc-entry>
<toc-entry idref="HC071EB2E2D16421F8C6FC3C9D5126674" level="section">303. Limitation on Federal facilities and employees.</toc-entry>
<toc-entry idref="HE9E18F7D9456408AAA5DAC51D90D8F82" level="section">304. Construction relating to separate coverage.</toc-entry>
<toc-entry idref="H3A6A391F73C846098BFE79098CFD144D" level="section">305. Construction relating to the use of non-Federal funds for health coverage.</toc-entry>
<toc-entry idref="HAD2FC28664C948328C7BF49ED48826B9" level="section">306. Non-preemption of other Federal laws.</toc-entry>
<toc-entry idref="H03E24D1C4B8E4CCEAB1779884FF0BA54" level="section">307. Construction relating to complications arising from abortion.</toc-entry>
<toc-entry idref="H6EDBBD60386F4C118640C6968C3DF32F" level="section">308. Treatment of abortions related to rape, incest, or preserving the life of the mother.</toc-entry>
<toc-entry idref="H79488F3AED8042959138DBAD58657F63" level="section">309. Application to District of Columbia.</toc-entry>
<toc-entry idref="HC63E04E221AD45D185F544D63BCE0138" level="section">310. No government discrimination against certain health care entities.</toc-entry></toc>
<section id="H361DAB52154A4C588698F7C4031A4404"><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="H53B51048D8EB4EB89A0E4A73A93A22B2"><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="HC071EB2E2D16421F8C6FC3C9D5126674"><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="HE0946D5FA1734B06AE96134EAFBD1EE6"><enum>(1)</enum><text>by or in a health care facility owned or operated by the Federal Government; or</text></paragraph>
<paragraph id="H40A1EBBCCADE4ECDB4AEB98BAFFAD5A7"><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="HE9E18F7D9456408AAA5DAC51D90D8F82"><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="H3A6A391F73C846098BFE79098CFD144D"><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="HAD2FC28664C948328C7BF49ED48826B9"><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="H03E24D1C4B8E4CCEAB1779884FF0BA54"><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="H6EDBBD60386F4C118640C6968C3DF32F"><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="H96121702FDA347719D01D9452A9DCEAB"><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="H75FC332CD5E1472EAE6BBB679ECD117F"><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="H79488F3AED8042959138DBAD58657F63"><enum>309.</enum><header>Application to District of Columbia</header><text display-inline="no-display-inline">In this chapter:</text>
<paragraph id="H7F47F90167A04C98BD6694A96A62F4FD"><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="HF9062A40AAC64D22A5E4A8E5A0934496"><enum>(2)</enum><text>The term <term>Federal Government</term> includes the government of the District of Columbia.</text></paragraph></section>
<section id="HC63E04E221AD45D185F544D63BCE0138"><enum>310.</enum><header>No government discrimination against certain health care entities</header>
<subsection display-inline="no-display-inline" id="H218D11620C6848BFBC8B8ABD718978A5"><enum>(a)</enum><header>Nondiscrimination</header><text display-inline="yes-display-inline">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.</text></subsection>
<subsection id="HC7BF34A0534345448444C14571DCCBA0"><enum>(b)</enum><header>Health care entity defined</header><text>For purposes of this section, the term <term>health care entity</term> 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.</text></subsection>
<subsection id="HCFFC01FB6593470BA0AB615ADC1957D5"><enum>(c)</enum><header>Remedies</header>
<paragraph id="HC0F9C437CF4A45C8B170F63AF50F8B2E"><enum>(1)</enum><header>In general</header><text>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—</text>
<subparagraph id="HC3BE63F0CF504AFBAE8138E8B1B2E397"><enum>(A)</enum><text>injunctions prohibiting conduct that violates this section; and</text></subparagraph>
<subparagraph id="H474CE497372048D0B4D0AF38A87FA287"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph>
<paragraph id="H0B39890C7EEB4FC6830316AFE5DD6DC2"><enum>(2)</enum><header>Commencement of action</header><text>An action under this subsection may be instituted by—</text>
<subparagraph id="HE6CAB875255C4A37A8216DB435279B97"><enum>(A)</enum><text display-inline="yes-display-inline">any health care entity that has standing to complain of an actual or threatened violation of this section; or</text></subparagraph>
<subparagraph id="H4983D65DAD46403D86DE12765416E78F"><enum>(B)</enum><text>the Attorney General of the United States.</text></subparagraph></paragraph></subsection>
<subsection id="HFCCE520CADEA45C1888F373D8A0DAB57"><enum>(d)</enum><header>Administration</header><text>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—</text>
<paragraph id="HCC20FA19DDCC461F9ABB6E377DF4609E"><enum>(1)</enum><text>to receive complaints alleging a violation of this section;</text></paragraph>
<paragraph id="HFB82FCC05D02420AA774AE716BFC1028"><enum>(2)</enum><text>subject to paragraph (3), to pursue the investigation of such complaints in coordination with the Attorney General; and</text></paragraph>
<paragraph id="H350873C56FF7400494B1BD4E410F1C62"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection></section></chapter><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="HBC2893CFF77046F788524D0B1935758F"><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>
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<toc regeneration="no-regeneration">
<multi-column-toc-entry level="section" bold="on"><toc-enum>4.</toc-enum><level-header level="section" bold="on">Prohibiting taxpayer funded abortions and providing for conscience protections</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="H893EC78504C74FCBACE0AAC571C58AF0" section-type="subsequent-section"><enum>201.</enum><header>Deduction for medical expenses not allowed for abortions</header>
<subsection id="HAC57BCAC45CE4A6A8C799BB65551A166"><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>
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<subsection id="HB009E6BB79EA4F89B33B548151BCED6A"><enum>(g)</enum><header>Amounts paid for abortion not taken into account</header>
<paragraph id="HC0707AED5EE94318A2DE0A96EB461EFD"><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="HF09D91126BDD4F23BF706E7C9E0534F7"><enum>(2)</enum><header>Exceptions</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to—</text>
<subparagraph id="H7F29822BC07748EFA69814E909B45E22"><enum>(A)</enum><text>an abortion—</text>
<clause id="H91980BD94CBA4788BF93B902699DF4AF"><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="H8162D663F7CF459AAABD24DDEEF93359"><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 id="HB6C064E126B84F39A3094EA3792A751D" display-inline="no-display-inline"><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="HBF5BE4335886419DB066CB66770654A4"><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="HF7F49FAC3D82486280395D33B88EA1A7" 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="HA1BF934602664216B37B2A1F930DD065"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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: <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="HF2809D9A51BC491B85B03B38594DD9C3"><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>
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<subparagraph id="HC02E778FD4B14865B4D8F98493E07860"><enum>(C)</enum><header>Separate abortion coverage or plan allowed</header>
<clause id="HDD3D33136E704968BCDB3444C87C894E"><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="H3E3047400F1C4A5CBF71A6B45638B040"><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 id="HE5D495524B2C43B79DEEDF1FFA279414"><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="H8C7B6FEC8D36435C9FFF18B1BB6C735C"><enum>203.</enum><header>Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion</header>
<subsection id="H9BC11F0A3196429A9676555AB7772A14"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended—</text>
<paragraph id="H50616503D4A044D8B6958061E2F67BE7"><enum>(1)</enum><text>by striking <quote>Any term</quote> and inserting the following:</text>
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<paragraph id="HDDA65A7CF9BF4E06BC3020FAEC685354"><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="HF701E02CEDC14E8081B4A40F033290E6"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text>
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<paragraph id="HDDDF2346A9ED4511A52C4CD0DE56F241"><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="H3BBB3599C488405CBE3C7A8A766DED78"><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="HF6FE2B1621744437A21C8A6854DA5D5B"><enum>204.</enum><header>Distributions for abortion expenses from certain accounts and arrangements included in gross income</header>
<subsection id="H361E547A44CE4C7F98E0F31279A9EE33"><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>
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<subsection id="H9AC30D8576FD496CAFFFCC108C9D2848"><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="H4433BD579DE84AD5B01E8273896F192A"><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="H718AAD4E977C46C494ABDB2671017565"><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="HB95EC753C91540618A196BDD8B59952A"><enum>(d)</enum><header>Effective dates</header>
<paragraph id="H58E5B3B117B243FBA076E19E0A1B6176"><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="H04A6ABD7BD4E406692877C425F6B9269"><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>
Passed the House of Representatives May 4, 2011.Karen L. Haas,Clerk.