II 

113TH CONGRESS 

1ST SESSION S. 946 

To prohibit taxpayer funded abortions, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MAY 14, 2013 

Mr. WICKER (for himself, Mr. BARRASSO, Mr. BLUNT, Mr. BOOZMAN, Mr. 

BURR, Mr. COATS, Mr. COBURN, Mr. COCHRAN, Mr. CORNYN, Mr. ENZI, 

Mrs. FISCHER, Mr. GRAHAM, Mr. GRASSLEY, Mr. JOHANNS, Mr. MORAN, 

Mr. PAUL, Mr. PORTMAN, Mr. ROBERTS, Mr. THUNE, Mr. VITTER, Mr. 

LEE, and Mr. RUBIO) introduced the following bill; which was read twice 

and referred to the Committee on Finance 

A BILL 

To prohibit taxpayer funded abortions, 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 


smartinez on DSK6TPTVN1PROD with BILLS
2 

•S 946 IS

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. 

1 TITLE I—PROHIBITING FEDER2 ALLY FUNDED ABORTIONS 

3 SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS. 

4 Title 1, United States Code is amended by adding 

5 at the end the following new chapter: 

6 ‘‘CHAPTER 4—PROHIBITING TAXPAYER 

7 FUNDED ABORTIONS 

‘‘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. 

8 ‘‘§ 301. Prohibition on funding for abortions 

9 ‘‘No funds authorized or appropriated by Federal 

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

11 funds are authorized or appropriated by Federal law, shall 

12 be expended for any abortion. 


smartinez on DSK6TPTVN1PROD with BILLS
3 

•S 946 IS

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

2 plans that cover abortion 

3 ‘‘None of the funds authorized or appropriated by 

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

5 which funds are authorized or appropriated by Federal 

6 law, shall be expended for health benefits coverage that 

7 includes coverage of abortion. 

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

9 ‘‘No health care service furnished— 

10 ‘‘(1) by or in a health care facility owned or op11 erated by the Federal Government; or 

12 ‘‘(2) by any physician or other individual em13 ployed by the Federal Government to provide health 

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

15 individual’s employment, 

16 may include abortion. 

17 ‘‘§ 304. Construction relating to separate coverage 

18 ‘‘Nothing in this chapter shall be construed as pro19 hibiting any individual, entity, or State or locality from 

20 purchasing separate abortion coverage or health benefits 

21 coverage that includes abortion so long as such coverage 

22 is paid for entirely using only funds not authorized or ap23 propriated by Federal law and such coverage shall not be 

24 purchased using matching funds required for a federally 

25 subsidized program, including a State’s or locality’s con26 tribution of Medicaid matching funds. 


smartinez on DSK6TPTVN1PROD with BILLS
4 

•S 946 IS

1 ‘‘§ 305. Construction relating to the use of non-Fed2 eral funds for health coverage 

3 ‘‘Nothing in this chapter shall be construed as re4 stricting the ability of any non-Federal health benefits cov5 erage provider from offering abortion coverage, or the abil6 ity of a State or locality to contract separately with such 

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

8 authorized or appropriated by Federal law are used and 

9 such coverage shall not be purchased using matching 

10 funds required for a federally subsidized program, includ11 ing a State’s or locality’s contribution of Medicaid match12 ing funds. 

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

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

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

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

17 or for health benefits coverage that includes coverage of 

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

19 ‘‘§ 307. Construction relating to complications arising 

20 from abortion 

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

22 to the treatment of any infection, injury, disease, or dis23 order that has been caused by or exacerbated by the per24 formance of an abortion. This rule of construction shall 

25 be applicable without regard to whether the abortion was 

26 performed in accord with Federal or State law, and withVerDate Mar 15 2010 01:35 May 17, 2013 Jkt 029200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S946.IS S946

smartinez on DSK6TPTVN1PROD with BILLS
5 

•S 946 IS

1 out regard to whether funding for the abortion is permis2 sible under section 308. 

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

4 or preserving the life of the mother 

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

6 and 303 shall not apply to an abortion— 

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

8 rape or incest; or 

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

10 physical disorder, physical injury, or physical illness 

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

12 woman in danger of death unless an abortion is per13 formed, including a life-endangering physical condi14 tion caused by or arising from the pregnancy itself. 

15 ‘‘§ 309. Application to District of Columbia 

16 ‘‘In this chapter: 

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

18 Federal law shall be treated as including any 

19 amounts within the budget of the District of Colum20 bia that have been approved by Act of Congress pur21 suant to section 446 of the District of Columbia 

22 Home Rule Act (or any applicable successor Federal 

23 law). 

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

25 the government of the District of Columbia.’’. 


smartinez on DSK6TPTVN1PROD with BILLS
6 

•S 946 IS

1 SEC. 102. AMENDMENT TO TABLE OF CHAPTERS. 

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

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

‘‘4. Prohibiting taxpayer funded abortions ............................. 301’’. 

4 TITLE II—ELIMINATION OF CER5 TAIN TAX BENEFITS RELAT6 ING TO ABORTION 

7 SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT AL8 LOWED FOR ABORTIONS. 

9 (a) IN GENERAL.—Section 213 of the Internal Rev10 enue Code of 1986 is amended by adding at the end the 

11 following new subsection: 

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

13 INTO ACCOUNT.— 

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

15 taxable year for an abortion shall not be taken into 

16 account under subsection (a). 

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

18 apply to— 

19 ‘‘(A) an abortion— 

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

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

22 ‘‘(ii) in the case where a woman suf23 fers from a physical disorder, physical in24 jury, or physical illness that would, as cer25 tified by a physician, place the woman in 


smartinez on DSK6TPTVN1PROD with BILLS
7 

•S 946 IS

1 danger of death unless an abortion is per2 formed, including a life-endangering phys3 ical condition caused by or arising from 

4 the pregnancy, and 

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

6 disease, or disorder that has been caused by or 

7 exacerbated by the performance of an abor8 tion.’’. 

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

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

12 SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR 

13 COVERAGE UNDER QUALIFIED HEALTH PLAN 

14 WHICH PROVIDES COVERAGE FOR ABOR15 TION. 

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

17 36B(c)(3) of the Internal Revenue Code of 1986 is amend18 ed by inserting before the period at the end the following: 

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

20 (other than any abortion or treatment described in section 

21 213(g)(2))’’. 

22 (b) OPTION TO PURCHASE OR OFFER SEPARATE

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

24 of such Code is amended by adding at the end the fol25 lowing new subparagraph: 


smartinez on DSK6TPTVN1PROD with BILLS
8 

•S 946 IS

1 ‘‘(C) SEPARATE ABORTION COVERAGE OR

2 PLAN ALLOWED.— 

3 ‘‘(i) OPTION TO PURCHASE SEPARATE

4 COVERAGE OR PLAN.—Nothing in subpara5 graph (A) shall be construed as prohibiting 

6 any individual from purchasing separate 

7 coverage for abortions described in such 

8 subparagraph, or a health plan that in9 cludes such abortions, so long as no credit 

10 is allowed under this section with respect 

11 to the premiums for such coverage or plan. 

12 ‘‘(ii) OPTION TO OFFER COVERAGE OR

13 PLAN.—Nothing in subparagraph (A) shall 

14 restrict any non-Federal health insurance 

15 issuer offering a health plan from offering 

16 separate coverage for abortions described 

17 in such subparagraph, or a plan that in18 cludes such abortions, so long as premiums 

19 for such separate coverage or plan are not 

20 paid for with any amount attributable to 

21 the credit allowed under this section (or 

22 the amount of any advance payment of the 

23 credit under section 1412 of the Patient 

24 Protection and Affordable Care Act).’’. 


smartinez on DSK6TPTVN1PROD with BILLS
9 

•S 946 IS

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

2 this section shall apply to taxable years ending after De3 cember 31, 2013. 

4 SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH 

5 INSURANCE EXPENSE CREDIT FOR PLAN 

6 WHICH INCLUDES COVERAGE FOR ABOR7 TION. 

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

9 the Internal Revenue Code of 1986 is amended— 

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

11 following: 

12 ‘‘(1) IN GENERAL.—Any term’’, and 

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

14 paragraph: 

15 ‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING

16 COVERAGE FOR ABORTION.—The terms ‘qualified 

17 health plan’ and ‘health insurance coverage’ shall 

18 not include any health plan or benefit that includes 

19 coverage for abortions (other than any abortion or 

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

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

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 


smartinez on DSK6TPTVN1PROD with BILLS
10 

•S 946 IS

1 SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 

2 CERTAIN ACCOUNTS AND ARRANGEMENTS 

3 INCLUDED IN GROSS INCOME. 

4 (a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

5 CAFETERIA PLANS.—Section 125 of the Internal Revenue 

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

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

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

9 ‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE

10 SPENDING ARRANGEMENT INCLUDED IN GROSS IN11 COME.—Notwithstanding section 105(b), gross income 

12 shall include any reimbursement for expenses incurred for 

13 an abortion (other than any abortion or treatment de14 scribed in section 213(g)(2)) from a health flexible spend15 ing arrangement provided under a cafeteria plan. Such re16 imbursement shall not fail to be a qualified benefit for 

17 purposes of this section merely as a result of such inclu18 sion in gross income.’’. 

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

20 of such Code is amended by inserting before the period 

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

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

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

24 in the gross income of such holder’’. 

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

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


smartinez on DSK6TPTVN1PROD with BILLS
11 

•S 946 IS

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

2 for an abortion (other than any abortion or treatment de3 scribed in section 213(g)(2)) shall be included in the gross 

4 income of such beneficiary’’. 

5 (d) EFFECTIVE DATES.— 

6 (1) FSA REIMBURSEMENTS.—The amendment 

7 made by subsection (a) shall apply to expenses in8 curred with respect to taxable years beginning after 

9 the date of the enactment of this Act. 

10 (2) DISTRIBUTIONS FROM SAVINGS AC11 COUNTS.—The amendments made by subsection (b) 

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

13 taxable years beginning after the date of the enact14 ment of this Act. 

Æ 


smartinez on DSK6TPTVN1PROD with BILLS