I 

113TH CONGRESS 

1ST SESSION H. R. 7 

To prohibit taxpayer funded abortions. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 14, 2013 

Mr. SMITH of New Jersey (for himself, Mr. LIPINSKI, Mr. PITTS, Mr. FLEMING, Mrs. ROBY, Mrs. BLACKBURN, Mr. JONES, Mr. BUCHANAN, Mr. 

FRANKS of Arizona, Mr. ROGERS of Alabama, Mr. FLORES, Mr. 

FLEISCHMANN, Mr. BOUSTANY, Mr. DUNCAN of South Carolina, Mr. 

FINCHER, Mr. CARTER, Mr. WESTMORELAND, Mr. GARRETT, Mr. 

PEARCE, Mr. ROE of Tennessee, Mr. NEUGEBAUER, Mr. POE of Texas, 

Mr. GOODLATTE, Mr. BENTIVOLIO, Mr. HARPER, Mr. SCHWEIKERT, Mr. 

WILSON of South Carolina, Mr. SCALISE, Mr. WOODALL, Mr. STUTZMAN, 

Mr. HUIZENGA of Michigan, Mr. WENSTRUP, Mrs. BACHMANN, Mr. 

AMASH, Mr. SHIMKUS, Mr. LAMALFA, Mr. WALBERG, Mr. BRADY of 

Texas, Mrs. BLACK, Mr. HUELSKAMP, Mr. CASSIDY, Mr. GOWDY, Mr. 

MEADOWS, Mr. FORTENBERRY, Mr. WOLF, Mr. BRIDENSTINE, Mr. 

SALMON, Mr. KING of Iowa, Mr. GINGREY of Georgia, Mr. HOLDING, 

Mrs. ELLMERS, Mr. LONG, Mr. SESSIONS, Mr. MARINO, Ms. ROSLEHTINEN, Mr. CONAWAY, Mr. POMPEO, Mr. LAMBORN, Mr. KELLY of 

Pennsylvania, Mr. JOHNSON of Ohio, Mr. JORDAN, Mr. GUTHRIE, Ms. 

FOXX, Mr. HULTGREN, Mr. MESSER, Mr. ROYCE, Mr. BROUN of Georgia, Mr. GIBBS, Mr. THORNBERRY, Mr. ADERHOLT, Mr. RAHALL, Mr. 

ROGERS of Michigan, Mr. MULVANEY, Mrs. HARTZLER, Mrs. WAGNER, 

Mr. ALEXANDER, Mr. LANKFORD, Mr. HARRIS, Mrs. WALORSKI, Mr. 

OLSON, Mr. ROTHFUS, Mr. BARTON, Mr. DUFFY, Mr. SMITH of Nebraska, Mr. NUGENT, Mr. BURGESS, Mr. WOMACK, Mr. RODNEY DAVIS

of Illinois, Mr. BACHUS, Mr. KLINE, Mr. BENISHEK, Mr. SOUTHERLAND, 

Mr. MILLER of Florida, Mr. STEWART, Mr. MCKINLEY, and Mr. YODER) 

introduced the following bill; which was referred to the Committee on 

Ways and Means, and in addition to the Committees on the Judiciary 

and Energy and Commerce, for a period to be subsequently determined 

by the Speaker, in each case for consideration of such provisions as fall 

within the jurisdiction of the committee concerned 


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A BILL 

To prohibit taxpayer funded abortions. 

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 

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. 

8 TITLE I—PROHIBITING FEDER9 ALLY FUNDED ABORTIONS 

10 SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS. 

11 Title 1, United States Code is amended by adding 

12 at the end the following new chapter: 

13 ‘‘CHAPTER 4—PROHIBITING TAXPAYER 

14 FUNDED ABORTIONS 

‘‘301. Prohibition on funding for abortions. 

‘‘302. Prohibition on funding for health benefits plans that cover abortion. 


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‘‘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. 

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. 


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1 ‘‘§ 304. Construction relating to separate coverage 

2 ‘‘Nothing in this chapter shall be construed as pro3 hibiting any individual, entity, or State or locality from 

4 purchasing separate abortion coverage or health benefits 

5 coverage that includes abortion so long as such coverage 

6 is paid for entirely using only funds not authorized or ap7 propriated by Federal law and such coverage shall not be 

8 purchased using matching funds required for a federally 

9 subsidized program, including a State’s or locality’s con10 tribution of Medicaid matching funds. 

11 ‘‘§ 305. Construction relating to the use of non-Fed12 eral funds for health coverage 

13 ‘‘Nothing in this chapter shall be construed as re14 stricting the ability of any non-Federal health benefits cov15 erage provider from offering abortion coverage, or the abil16 ity of a State or locality to contract separately with such 

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

18 authorized or appropriated by Federal law are used and 

19 such coverage shall not be purchased using matching 

20 funds required for a federally subsidized program, includ21 ing a State’s or locality’s contribution of Medicaid match22 ing funds. 

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

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

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

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


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1 or for health benefits coverage that includes coverage of 

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

3 ‘‘§ 307. Construction relating to complications arising 

4 from abortion 

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

6 to the treatment of any infection, injury, disease, or dis7 order that has been caused by or exacerbated by the per8 formance of an abortion. This rule of construction shall 

9 be applicable without regard to whether the abortion was 

10 performed in accord with Federal or State law, and with11 out regard to whether funding for the abortion is permis12 sible under section 308. 

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

14 or preserving the life of the mother 

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

16 and 303 shall not apply to an abortion— 

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

18 rape or incest; or 

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

20 physical disorder, physical injury, or physical illness 

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

22 woman in danger of death unless an abortion is per23 formed, including a life-endangering physical condi24 tion caused by or arising from the pregnancy itself. 


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1 ‘‘§ 309. Application to District of Columbia 

2 ‘‘In this chapter: 

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

4 Federal law shall be treated as including any 

5 amounts within the budget of the District of Colum6 bia that have been approved by Act of Congress pur7 suant to section 446 of the District of Columbia 

8 Home Rule Act (or any applicable successor Federal 

9 law). 

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

11 the government of the District of Columbia.’’. 

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 ............................. 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 21:35 May 15, 2013 Jkt 029200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H7.IH H7

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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. 

Æ 


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