I 

116TH CONGRESS 

1ST SESSION H. R. 219 

To amend the Internal Revenue Code of 1986 to impose Federal taxes 

on bonds used to provide facilities owned by abortion providers. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2019 

Mr. SMITH of Missouri (for himself, Mr. HIGGINS of Louisiana, Mr. 

WESTERMAN, Mr. BILIRAKIS, Mr. MEADOWS, Mr. GRAVES of Georgia, 

Mr. FLEISCHMANN, Mr. HICE of Georgia, Mr. BOST, Mr. DUNCAN, Mr. 

WEBER of Texas, Mr. PALAZZO, Mrs. HARTZLER, Mr. BIGGS, Mr. WITTMAN, Mr. NORMAN, Mr. DAVID P. ROE of Tennessee, Mr. RATCLIFFE, 

and Mr. LONG) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

Federal taxes on bonds used to provide facilities owned 

by abortion providers. 

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. 

4 This Act may be cited as the ‘‘No Abortion Bonds 

5 Act’’. 


pamtmann on DSKBFK8HB2PROD with BILLS
2 

•HR 219 IH

1 SEC. 2. INTEREST ON STATE AND LOCAL BONDS USED FOR 

2 FACILITIES OWNED BY ABORTION PRO3 VIDERS. 

4 (a) IN GENERAL.—Section 103 of the Internal Rev5 enue Code of 1986 is amended— 

6 (1) in subsection (b), by adding at the end the 

7 following new paragraph: 

8 ‘‘(4) BONDS FOR FACILITIES OWNED BY ABOR9 TION PROVIDERS.—Any bond issued as part of an 

10 issue any of the net proceeds of which are to be used 

11 to provide a facility owned by an abortion provider 

12 or used (for any purpose) by an abortion provider 

13 for more than 30 days during any calendar year 

14 during which interest is paid on such bond.’’; and 

15 (2) in subsection (c), by adding at the end the 

16 following new paragraph: 

17 ‘‘(3) ABORTION PROVIDER.— 

18 ‘‘(A) IN GENERAL.—For purposes of this 

19 section, the term ‘abortion provider’ means, 

20 with respect to an issue of bonds— 

21 ‘‘(i) an entity that, as of the date of 

22 such issue, performs abortions, and 

23 ‘‘(ii) an entity if any affiliate of such 

24 entity is an entity described in clause (i). 

25 ‘‘(B) EXEMPTION.—For purposes of this 

26 paragraph, an entity shall not be considered an 


pamtmann on DSKBFK8HB2PROD with BILLS
3 

•HR 219 IH

1 abortion provider solely as a result of per2 forming abortions— 

3 ‘‘(i) if the pregnancy is the result of 

4 an act of rape or incest, or 

5 ‘‘(ii) in the case where a woman suf6 fers from a physical disorder, physical in7 jury, or physical illness that would, as cer8 tified by a physician, place the woman in 

9 danger of death unless an abortion is per10 formed, including a life-endangering phys11 ical condition caused by or arising from 

12 the pregnancy itself. 

13 ‘‘(C) EXEMPTION FOR HOSPITALS.—The 

14 Secretary may deem that the term ‘abortion 

15 provider’ does not include a subsection (d) hos16 pital (as such term is defined in section 

17 1886(d) of the Social Security Act) by making 

18 the name of such hospital available on the pub19 lic internet website of the Treasury.’’. 

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

21 this section shall apply with respect to bonds issued after 

22 the date of enactment of this Act. 

Æ 


pamtmann on DSKBFK8HB2PROD with BILLS