II
Calendar No. 40
112th CONGRESS
1st Session
H. R. 3
IN THE SENATE OF THE UNITED STATES
May 5, 2011
Received; read the first time
May 9, 2011
Read the second time and placed on the calendar
AN ACT
To prohibit taxpayer funded abortions and to provide for conscience protections, and for other purposes.
Short title; table of contents
Short title
This Act may be cited
as the No Taxpayer Funding for
Abortion Act
.
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.
Prohibiting federally-funded abortions and providing for conscience protections
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:
Prohibiting taxpayer funded abortions and providing for conscience protections
Sec.
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.
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.
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.
Limitation on Federal facilities and employees
No health care service furnished—
by or in a health care facility owned or operated by the Federal Government; or
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,
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.
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.
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.
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.
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—
if the pregnancy is the result of an act of rape or incest; or
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.
Application to District of Columbia
In this chapter:
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).
The term Federal Government includes the government of the District of Columbia.
No government discrimination against certain health care entities
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.
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.
Remedies
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—
injunctions prohibiting conduct that violates this section; and
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.
Commencement of action
An action under this subsection may be instituted by—
any health care entity that has standing to complain of an actual or threatened violation of this section; or
the Attorney General of the United States.
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—
to receive complaints alleging a violation of this section;
subject to paragraph (3), to pursue the investigation of such complaints in coordination with the Attorney General; and
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.
.
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:
.
Elimination of certain tax benefits relating to abortion
Deduction for medical expenses not allowed for abortions
In general
Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
Amounts paid for abortion not taken into account
In general
An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).
Exceptions
Paragraph (1) shall not apply to—
an abortion—
in the case of a pregnancy that is the result of an act of rape or incest, or
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
the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion.
.
Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Disallowance of refundable credit for coverage under qualified health plan which provides coverage for abortion
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))
.
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:
Separate abortion coverage or plan allowed
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.
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).
.
Effective date
The amendment made by this section shall apply to taxable years ending after December 31, 2013.
Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion
In general
Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended—
by striking
Any term
and inserting the following:
In general
Any term
, and
by adding at the end the following new paragraph:
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)).
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Distributions for abortion expenses from certain accounts and arrangements included in gross income
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:
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.
.
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
.
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
.
Effective dates
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.
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.
Karen L. Haas,
Clerk
May 9, 2011
Read the second time and placed on the calendar
