112TH CONGRESS 

1ST SESSION H. R. 3 

AN ACT 

To prohibit taxpayer funded abortions and to provide for 

conscience protections, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 
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1 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

2 (a) SHORT TITLE.—This Act may be cited as the 

3 ‘‘No Taxpayer Funding for Abortion Act’’. 

4 (b) TABLE OF CONTENTS.—The table of contents for 

5 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. 

6 TITLE I—PROHIBITING FEDER7 ALLY-FUNDED ABORTIONS 

8 AND PROVIDING FOR CON9 SCIENCE PROTECTIONS 

10 SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS 

11 AND PROVIDING FOR CONSCIENCE PROTEC12 TIONS. 

13 Title 1, United States Code is amended by adding 

14 at the end the following new chapter: 
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1 ‘‘CHAPTER 4—PROHIBITING TAXPAYER 

2 FUNDED ABORTIONS AND PROVIDING 

3 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. 

4 ‘‘§ 301. Prohibition on funding for abortions 

5 ‘‘No funds authorized or appropriated by Federal 

6 law, and none of the funds in any trust fund to which 

7 funds are authorized or appropriated by Federal law, shall 

8 be expended for any abortion. 

9 ‘‘§ 302. Prohibition on funding for health benefits 

10 plans that cover abortion 

11 ‘‘None of the funds authorized or appropriated by 

12 Federal law, and none of the funds in any trust fund to 

13 which funds are authorized or appropriated by Federal 

14 law, shall be expended for health benefits coverage that 

15 includes coverage of abortion. 

16 ‘‘§ 303. Limitation on Federal facilities and employees 

17 ‘‘No health care service furnished— 

18 ‘‘(1) by or in a health care facility owned or op19 erated by the Federal Government; or 
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1 ‘‘(2) by any physician or other individual em2 ployed by the Federal Government to provide health 

3 care services within the scope of the physician’s or 

4 individual’s employment, 

5 may include abortion. 

6 ‘‘§ 304. Construction relating to separate coverage 

7 ‘‘Nothing in this chapter shall be construed as pro8 hibiting any individual, entity, or State or locality from 

9 purchasing separate abortion coverage or health benefits 

10 coverage that includes abortion so long as such coverage 

11 is paid for entirely using only funds not authorized or ap12 propriated by Federal law and such coverage shall not be 

13 purchased using matching funds required for a federally 

14 subsidized program, including a State’s or locality’s con15 tribution of Medicaid matching funds. 

16 ‘‘§ 305. Construction relating to the use of non-Fed17 eral funds for health coverage 

18 ‘‘Nothing in this chapter shall be construed as re19 stricting the ability of any non-Federal health benefits cov20 erage provider from offering abortion coverage, or the abil21 ity of a State or locality to contract separately with such 

22 a provider for such coverage, so long as only funds not 

23 authorized or appropriated by Federal law are used and 

24 such coverage shall not be purchased using matching 

25 funds required for a federally subsidized program, includ-
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1 ing a State’s or locality’s contribution of Medicaid match2 ing funds. 

3 ‘‘§ 306. Non-preemption of other Federal laws 

4 ‘‘Nothing in this chapter shall repeal, amend, or have 

5 any effect on any other Federal law to the extent such 

6 law imposes any limitation on the use of funds for abortion 

7 or for health benefits coverage that includes coverage of 

8 abortion, beyond the limitations set forth in this chapter.

9 ‘‘§ 307. Construction relating to complications arising 

10 from abortion 

11 ‘‘Nothing in this chapter shall be construed to apply 

12 to the treatment of any infection, injury, disease, or dis13 order that has been caused by or exacerbated by the per14 formance of an abortion. This rule of construction shall 

15 be applicable without regard to whether the abortion was 

16 performed in accord with Federal or State law, and with17 out regard to whether funding for the abortion is permis18 sible under section 308. 

19 ‘‘§ 308. Treatment of abortions related to rape, incest, 

20 or preserving the life of the mother 

21 ‘‘The limitations established in sections 301, 302, 

22 and 303 shall not apply to an abortion— 

23 ‘‘(1) if the pregnancy is the result of an act of 

24 rape or incest; or 
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1 ‘‘(2) in the case where a woman suffers from a 

2 physical disorder, physical injury, or physical illness 

3 that would, as certified by a physician, place the 

4 woman in danger of death unless an abortion is per5 formed, including a life-endangering physical condi6 tion caused by or arising from the pregnancy itself. 

7 ‘‘§ 309. Application to District of Columbia 

8 ‘‘In this chapter: 

9 ‘‘(1) Any reference to funds appropriated by 

10 Federal law shall be treated as including any 

11 amounts within the budget of the District of Colum12 bia that have been approved by Act of Congress pur13 suant to section 446 of the District of Columbia 

14 Home Rule Act (or any applicable successor Federal 

15 law). 

16 ‘‘(2) The term ‘Federal Government’ includes 

17 the government of the District of Columbia. 

18 ‘‘§ 310. No government discrimination against certain 

19 health care entities 

20 ‘‘(a) NONDISCRIMINATION.—A Federal agency or 

21 program, and any State or local government that receives 

22 Federal financial assistance (either directly or indirectly), 

23 may not subject any individual or institutional health care 

24 entity to discrimination on the basis that the health care 
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1 entity does not provide, pay for, provide coverage of, or 

2 refer for abortions. 

3 ‘‘(b) HEALTH CARE ENTITY DEFINED.—For pur4 poses of this section, the term ‘health care entity’ includes 

5 an individual physician or other health care professional, 

6 a hospital, a provider-sponsored organization, a health 

7 maintenance organization, a health insurance plan, or any 

8 other kind of health care facility, organization, or plan. 

9 ‘‘(c) REMEDIES.— 

10 ‘‘(1) IN GENERAL.—The courts of the United 

11 States shall have jurisdiction to prevent and redress 

12 actual or threatened violations of this section by 

13 issuing any form of legal or equitable relief, includ14 ing— 

15 ‘‘(A) injunctions prohibiting conduct that 

16 violates this section; and 

17 ‘‘(B) orders preventing the disbursement of 

18 all or a portion of Federal financial assistance 

19 to a State or local government, or to a specific 

20 offending agency or program of a State or local 

21 government, until such time as the conduct pro22 hibited by this section has ceased. 

23 ‘‘(2) COMMENCEMENT OF ACTION.—An action 

24 under this subsection may be instituted by— 
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1 ‘‘(A) any health care entity that has stand2 ing to complain of an actual or threatened vio3 lation of this section; or 

4 ‘‘(B) the Attorney General of the United 

5 States. 

6 ‘‘(d) ADMINISTRATION.—The Secretary of Health 

7 and Human Services shall designate the Director of the 

8 Office for Civil Rights of the Department of Health and 

9 Human Services— 

10 ‘‘(1) to receive complaints alleging a violation of 

11 this section; 

12 ‘‘(2) subject to paragraph (3), to pursue the in13 vestigation of such complaints in coordination with 

14 the Attorney General; and 

15 ‘‘(3) in the case of a complaint related to a 

16 Federal agency (other than with respect to the De17 partment of Health and Human Services) or pro18 gram administered through such other agency or 

19 any State or local government receiving Federal fi20 nancial assistance through such other agency, to 

21 refer the complaint to the appropriate office of such 

22 other agency.’’. 

23 SEC. 102. AMENDMENT TO TABLE OF CHAPTERS. 

24 The table of chapters for title 1, United States Code, 

25 is amended by adding at the end the following new item: 
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‘‘4. Prohibiting taxpayer funded abortions and providing 

for conscience protections ................................. 301’’. 

1 TITLE II—ELIMINATION OF CER2 TAIN TAX BENEFITS RELAT3 ING TO ABORTION 

4 SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT AL5 LOWED FOR ABORTIONS. 

6 (a) IN GENERAL.—Section 213 of the Internal Rev7 enue Code of 1986 is amended by adding at the end the 

8 following new subsection: 

9 ‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN

10 INTO ACCOUNT.— 

11 ‘‘(1) IN GENERAL.—An amount paid during the 

12 taxable year for an abortion shall not be taken into 

13 account under subsection (a). 

14 ‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 

15 apply to— 

16 ‘‘(A) an abortion— 

17 ‘‘(i) in the case of a pregnancy that is 

18 the result of an act of rape or incest, or 

19 ‘‘(ii) in the case where a woman suf20 fers from a physical disorder, physical in21 jury, or physical illness that would, as cer22 tified by a physician, place the woman in 

23 danger of death unless an abortion is per24 formed, including a life-endangering phys-
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1 ical condition caused by or arising from 

2 the pregnancy, and 

3 ‘‘(B) the treatment of any infection, injury, 

4 disease, or disorder that has been caused by or 

5 exacerbated by the performance of an abor6 tion.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to taxable years beginning after 

9 the date of the enactment of this Act. 

10 SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR 

11 COVERAGE UNDER QUALIFIED HEALTH PLAN 

12 WHICH PROVIDES COVERAGE FOR ABOR13 TION. 

14 (a) IN GENERAL.—Subparagraph (A) of section 

15 36B(c)(3) of the Internal Revenue Code of 1986 is amend16 ed by inserting before the period at the end the following: 

17 ‘‘or any health plan that includes coverage for abortions 

18 (other than any abortion or treatment described in section 

19 213(g)(2))’’. 

20 (b) OPTION TO PURCHASE OR OFFER SEPARATE

21 COVERAGE OR PLAN.—Paragraph (3) of section 36B(c) 

22 of such Code is amended by adding at the end the fol23 lowing new subparagraph: 

24 ‘‘(C) SEPARATE ABORTION COVERAGE OR

25 PLAN ALLOWED.— 
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1 ‘‘(i) OPTION TO PURCHASE SEPARATE

2 COVERAGE OR PLAN.—Nothing in subpara3 graph (A) shall be construed as prohibiting 

4 any individual from purchasing separate 

5 coverage for abortions described in such 

6 subparagraph, or a health plan that in7 cludes such abortions, so long as no credit 

8 is allowed under this section with respect 

9 to the premiums for such coverage or plan. 

10 ‘‘(ii) OPTION TO OFFER COVERAGE OR

11 PLAN.—Nothing in subparagraph (A) shall 

12 restrict any non-Federal health insurance 

13 issuer offering a health plan from offering 

14 separate coverage for abortions described 

15 in such subparagraph, or a plan that in16 cludes such abortions, so long as premiums 

17 for such separate coverage or plan are not 

18 paid for with any amount attributable to 

19 the credit allowed under this section (or 

20 the amount of any advance payment of the 

21 credit under section 1412 of the Patient 

22 Protection and Affordable Care Act).’’. 

23 (c) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to taxable years ending after De25 cember 31, 2013. 
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1 SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH 

2 INSURANCE EXPENSE CREDIT FOR PLAN 

3 WHICH INCLUDES COVERAGE FOR ABOR4 TION. 

5 (a) IN GENERAL.—Subsection (h) of section 45R of 

6 the Internal Revenue Code of 1986 is amended— 

7 (1) by striking ‘‘Any term’’ and inserting the 

8 following: 

9 ‘‘(1) IN GENERAL.—Any term’’, and 

10 (2) by adding at the end the following new 

11 paragraph: 

12 ‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING

13 COVERAGE FOR ABORTION.—The terms ‘qualified 

14 health plan’ and ‘health insurance coverage’ shall 

15 not include any health plan or benefit that includes 

16 coverage for abortions (other than any abortion or 

17 treatment described in section 213(g)(2)).’’. 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to taxable years beginning after 

20 the date of the enactment of this Act. 

21 SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 

22 CERTAIN ACCOUNTS AND ARRANGEMENTS 

23 INCLUDED IN GROSS INCOME. 

24 (a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

25 CAFETERIA PLANS.—Section 125 of the Internal Revenue 

26 Code of 1986 is amended by redesignating subsections (k) 
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1 and (l) as subsections (l) and (m), respectively, and by 

2 inserting after subsection (j) the following new subsection: 

3 ‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE

4 SPENDING ARRANGEMENT INCLUDED IN GROSS IN5 COME.—Notwithstanding section 105(b), gross income 

6 shall include any reimbursement for expenses incurred for 

7 an abortion (other than any abortion or treatment de8 scribed in section 213(g)(2)) from a health flexible spend9 ing arrangement provided under a cafeteria plan. Such re10 imbursement shall not fail to be a qualified benefit for 

11 purposes of this section merely as a result of such inclu12 sion in gross income.’’. 

13 (b) ARCHER MSAS.—Paragraph (1) of section 220(f) 

14 of such Code is amended by inserting before the period 

15 at the end the following: ‘‘, except that any such amount 

16 used to pay for an abortion (other than any abortion or 

17 treatment described in section 213(g)(2)) shall be included 

18 in the gross income of such holder’’. 

19 (c) HSAS.—Paragraph (1) of section 223(f) of such 

20 Code is amended by inserting before the period at the end 

21 the following: ‘‘, except that any such amount used to pay 

22 for an abortion (other than any abortion or treatment de23 scribed in section 213(g)(2)) shall be included in the gross 

24 income of such beneficiary’’. 

25 (d) EFFECTIVE DATES.— 
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1 (1) FSA REIMBURSEMENTS.—The amendment 

2 made by subsection (a) shall apply to expenses in3 curred with respect to taxable years beginning after 

4 the date of the enactment of this Act. 

5 (2) DISTRIBUTIONS FROM SAVINGS AC6 COUNTS.—The amendments made by subsection (b) 

7 and (c) shall apply to amounts paid with respect to 

8 taxable years beginning after the date of the enact9 ment 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 propurposes. vide for conscience protections, and for other