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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

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

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

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

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—PROHIBITING FEDERALLY-FUNDED ABORTIONS AND 

PROVIDING FOR CONSCIENCE PROTECTIONS 


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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. 

1 TITLE I—PROHIBITING FEDER2 ALLY-FUNDED ABORTIONS 

3 AND PROVIDING FOR CON4 SCIENCE PROTECTIONS 

5 SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS 

6 AND PROVIDING FOR CONSCIENCE PROTEC7 TIONS. 

8 Title 1, United States Code is amended by adding 

9 at the end the following new chapter: 

10 ‘‘CHAPTER 4—PROHIBITING TAXPAYER 

11 FUNDED ABORTIONS AND PROVIDING 

12 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. 


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1 ‘‘§ 301. Prohibition on funding for abortions 

2 ‘‘No funds authorized or appropriated by Federal 

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

4 funds are authorized or appropriated by Federal law, shall 

5 be expended for any abortion. 

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

7 plans that cover abortion 

8 ‘‘None of the funds authorized or appropriated by 

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

10 which funds are authorized or appropriated by Federal 

11 law, shall be expended for health benefits coverage that 

12 includes coverage of abortion. 

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

14 ‘‘No health care service furnished— 

15 ‘‘(1) by or in a health care facility owned or op16 erated by the Federal Government; or 

17 ‘‘(2) by any physician or other individual em18 ployed by the Federal Government to provide health 

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

20 individual’s employment, 

21 may include abortion. 

22 ‘‘§ 304. Construction relating to separate coverage 

23 ‘‘Nothing in this chapter shall be construed as pro24 hibiting any individual, entity, or State or locality from 

25 purchasing separate abortion coverage or health benefits 

26 coverage that includes abortion so long as such coverage 


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1 is paid for entirely using only funds not authorized or ap2 propriated by Federal law and such coverage shall not be 

3 purchased using matching funds required for a federally 

4 subsidized program, including a State’s or locality’s con5 tribution of Medicaid matching funds. 

6 ‘‘§ 305. Construction relating to the use of non-Fed7 eral funds for health coverage 

8 ‘‘Nothing in this chapter shall be construed as re9 stricting the ability of any non-Federal health benefits cov10 erage provider from offering abortion coverage, or the abil11 ity of a State or locality to contract separately with such 

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

13 authorized or appropriated by Federal law are used and 

14 such coverage shall not be purchased using matching 

15 funds required for a federally subsidized program, includ16 ing a State’s or locality’s contribution of Medicaid match17 ing funds. 

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

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

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

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

22 or for health benefits coverage that includes coverage of 

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


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1 ‘‘§ 307. Construction relating to complications arising 

2 from abortion 

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

4 to the treatment of any infection, injury, disease, or dis5 order that has been caused by or exacerbated by the per6 formance of an abortion. This rule of construction shall 

7 be applicable without regard to whether the abortion was 

8 performed in accord with Federal or State law, and with9 out regard to whether funding for the abortion is permis10 sible under section 308. 

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

12 or preserving the life of the mother 

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

14 and 303 shall not apply to an abortion— 

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

16 rape or incest; or 

17 ‘‘(2) in the case where a woman suffers from a 

18 physical disorder, physical injury, or physical illness 

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

20 woman in danger of death unless an abortion is per21 formed, including a life-endangering physical condi22 tion caused by or arising from the pregnancy itself. 

23 ‘‘§ 309. Application to District of Columbia 

24 ‘‘In this chapter: 

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

26 Federal law shall be treated as including any 


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1 amounts within the budget of the District of Colum2 bia that have been approved by Act of Congress pur3 suant to section 446 of the District of Columbia 

4 Home Rule Act (or any applicable successor Federal 

5 law). 

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

7 the government of the District of Columbia. 

8 ‘‘§ 310. No government discrimination against certain 

9 health care entities 

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

11 program, and any State or local government that receives 

12 Federal financial assistance (either directly or indirectly), 

13 may not subject any individual or institutional health care 

14 entity to discrimination on the basis that the health care 

15 entity does not provide, pay for, provide coverage of, or 

16 refer for abortions. 

17 ‘‘(b) HEALTH CARE ENTITY DEFINED.—For pur18 poses of this section, the term ‘health care entity’ includes 

19 an individual physician or other health care professional, 

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

21 maintenance organization, a health insurance plan, or any 

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

23 ‘‘(c) REMEDIES.— 

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

25 States shall have jurisdiction to prevent and redress 


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1 actual or threatened violations of this section by 

2 issuing any form of legal or equitable relief, includ3 ing— 

4 ‘‘(A) injunctions prohibiting conduct that 

5 violates this section; and 

6 ‘‘(B) orders preventing the disbursement of 

7 all or a portion of Federal financial assistance 

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

9 offending agency or program of a State or local 

10 government, until such time as the conduct pro11 hibited by this section has ceased. 

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

13 under this subsection may be instituted by— 

14 ‘‘(A) any health care entity that has stand15 ing to complain of an actual or threatened vio16 lation of this section; or 

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

18 States. 

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

20 and Human Services shall designate the Director of the 

21 Office for Civil Rights of the Department of Health and 

22 Human Services— 

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

24 this section; 


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1 ‘‘(2) subject to paragraph (3), to pursue the in2 vestigation of such complaints in coordination with 

3 the Attorney General; and 

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

5 Federal agency (other than with respect to the De6 partment of Health and Human Services) or pro7 gram administered through such other agency or 

8 any State or local government receiving Federal fi9 nancial assistance through such other agency, to 

10 refer the complaint to the appropriate office of such 

11 other agency.’’. 

12 SEC. 102. AMENDMENT TO TABLE OF CHAPTERS. 

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

14 is amended by adding at the end the following new item: 

‘‘4. Prohibiting taxpayer funded abortions and providing 

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

15 TITLE II—ELIMINATION OF CER16 TAIN TAX BENEFITS RELAT17 ING TO ABORTION 

18 SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT AL19 LOWED FOR ABORTIONS. 

20 (a) IN GENERAL.—Section 213 of the Internal Rev21 enue Code of 1986 is amended by adding at the end the 

22 following new subsection: 

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

24 INTO ACCOUNT.— 


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

2 taxable year for an abortion shall not be taken into 

3 account under subsection (a). 

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

5 apply to— 

6 ‘‘(A) an abortion— 

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

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

9 ‘‘(ii) in the case where a woman suf10 fers from a physical disorder, physical in11 jury, or physical illness that would, as cer12 tified by a physician, place the woman in 

13 danger of death unless an abortion is per14 formed, including a life-endangering phys15 ical condition caused by or arising from 

16 the pregnancy, and 

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

18 disease, or disorder that has been caused by or 

19 exacerbated by the performance of an abor20 tion.’’. 

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

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 


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1 SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR 

2 COVERAGE UNDER QUALIFIED HEALTH PLAN 

3 WHICH PROVIDES COVERAGE FOR ABOR4 TION. 

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

6 36B(c)(3) of the Internal Revenue Code of 1986 is amend7 ed by inserting before the period at the end the following: 

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

9 (other than any abortion or treatment described in section 

10 213(g)(2))’’. 

11 (b) OPTION TO PURCHASE OR OFFER SEPARATE

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

13 of such Code is amended by adding at the end the fol14 lowing new subparagraph: 

15 ‘‘(C) SEPARATE ABORTION COVERAGE OR

16 PLAN ALLOWED.— 

17 ‘‘(i) OPTION TO PURCHASE SEPARATE

18 COVERAGE OR PLAN.—Nothing in subpara19 graph (A) shall be construed as prohibiting 

20 any individual from purchasing separate 

21 coverage for abortions described in such 

22 subparagraph, or a health plan that in23 cludes such abortions, so long as no credit 

24 is allowed under this section with respect 

25 to the premiums for such coverage or plan. 


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1 ‘‘(ii) OPTION TO OFFER COVERAGE OR

2 PLAN.—Nothing in subparagraph (A) shall 

3 restrict any non-Federal health insurance 

4 issuer offering a health plan from offering 

5 separate coverage for abortions described 

6 in such subparagraph, or a plan that in7 cludes such abortions, so long as premiums 

8 for such separate coverage or plan are not 

9 paid for with any amount attributable to 

10 the credit allowed under this section (or 

11 the amount of any advance payment of the 

12 credit under section 1412 of the Patient 

13 Protection and Affordable Care Act).’’. 

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

15 this section shall apply to taxable years ending after De16 cember 31, 2013. 

17 SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH 

18 INSURANCE EXPENSE CREDIT FOR PLAN 

19 WHICH INCLUDES COVERAGE FOR ABOR20 TION. 

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

22 the Internal Revenue Code of 1986 is amended— 

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

24 following: 

25 ‘‘(1) IN GENERAL.—Any term’’, and 


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

2 paragraph: 

3 ‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING

4 COVERAGE FOR ABORTION.—The terms ‘qualified 

5 health plan’ and ‘health insurance coverage’ shall 

6 not include any health plan or benefit that includes 

7 coverage for abortions (other than any abortion or 

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

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

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

12 SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 

13 CERTAIN ACCOUNTS AND ARRANGEMENTS 

14 INCLUDED IN GROSS INCOME. 

15 (a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

16 CAFETERIA PLANS.—Section 125 of the Internal Revenue 

17 Code of 1986 is amended by redesignating subsections (k) 

18 and (l) as subsections (l) and (m), respectively, and by 

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

20 ‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE

21 SPENDING ARRANGEMENT INCLUDED IN GROSS IN22 COME.—Notwithstanding section 105(b), gross income 

23 shall include any reimbursement for expenses incurred for 

24 an abortion (other than any abortion or treatment de25 scribed in section 213(g)(2)) from a health flexible spendVerDate Mar 15 2010 23:01 May 09, 2011 Jkt 099200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\H3.PCS H3

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1 ing arrangement provided under a cafeteria plan. Such re2 imbursement shall not fail to be a qualified benefit for 

3 purposes of this section merely as a result of such inclu4 sion in gross income.’’. 

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

6 of such Code is amended by inserting before the period 

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

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

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

10 in the gross income of such holder’’. 

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

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

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

14 for an abortion (other than any abortion or treatment de15 scribed in section 213(g)(2)) shall be included in the gross 

16 income of such beneficiary’’. 

17 (d) EFFECTIVE DATES.— 

18 (1) FSA REIMBURSEMENTS.—The amendment 

19 made by subsection (a) shall apply to expenses in20 curred with respect to taxable years beginning after 

21 the date of the enactment of this Act. 

22 (2) DISTRIBUTIONS FROM SAVINGS AC23 COUNTS.—The amendments made by subsection (b) 

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


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1 taxable years beginning after the date of the enact2 ment of this Act. 

Passed the House of Representatives May 4, 2011. 

Attest: KAREN L. HAAS, 

Clerk. 


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Calendar No. 40 

112TH CONGRESS 

1ST SESSION H. R. 3 

AN ACT 

To prohibit taxpayer funded abortions and to propurposes. vide for conscience protections, and for other 

MAY 9, 2011 

Read the second time and placed on the calendar 


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