I 

117TH CONGRESS 

1ST SESSION H. R. 606 

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 28, 2021 

Mr. SMITH of Missouri (for himself, Mr. MOONEY, Mr. DUNCAN, Mr. GOSAR, 

Mr. LAMBORN, Mr. ADERHOLT, Mr. BOST, Ms. FOXX, Mr. WITTMAN, 

Mr. MULLIN, Mr. FLEISCHMANN, Mr. GAETZ, Mr. WILSON of South 

Carolina, Mr. BUDD, Mr. BANKS, Mr. NORMAN, Mr. GALLAGHER, Mr. 

BABIN, Mr. RESCHENTHALER, Mr. JORDAN, Mr. BUCSHON, Mr. CLOUD, 

Mr. KELLER, Mr. LUETKEMEYER, Mr. WEBER of Texas, Mr. JOYCE of 

Pennsylvania, Mr. BUCK, Mr. GROTHMAN, Mr. ALLEN, Ms. HERRELL, 

Mr. HUIZENGA, Mr. PALAZZO, Mrs. LESKO, Mr. WALTZ, Mr. KUSTOFF, 

Mr. LATTA, Mr. LOUDERMILK, Mr. TIFFANY, Mr. LONG, Mrs. 

HARTZLER, Mr. BIGGS, Mr. CLINE, Mr. LATURNER, Mr. C. SCOTT

FRANKLIN of Florida, Mr. MOORE of Utah, Ms. MACE, Mr. ROSENDALE, 

Mr. PERRY, Mrs. BOEBERT, Mrs. FISCHBACH, Mr. STEUBE, Mr. WILLIAMS of Texas, Mr. ROSE, Mrs. HARSHBARGER, Mr. HICE of Georgia, 

Mr. RUTHERFORD, Mr. JACKSON, and Mr. JOHNSON of Louisiana) 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, 


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1 SECTION 1. SHORT TITLE. 

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

3 Act’’. 

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

5 FACILITIES OWNED BY ABORTION PRO6 VIDERS. 

7 (a) IN GENERAL.—Section 103 of the Internal Rev8 enue Code of 1986 is amended— 

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

10 following new paragraph: 

11 ‘‘(4) BONDS FOR FACILITIES OWNED BY ABOR12 TION PROVIDERS.—Any bond issued as part of an 

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

14 to provide a facility owned by an abortion provider 

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

16 for more than 30 days during any calendar year 

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

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

19 following new paragraph: 

20 ‘‘(3) ABORTION PROVIDER.— 

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

22 section, the term ‘abortion provider’ means, 

23 with respect to an issue of bonds— 

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

25 such issue, performs abortions, and 


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

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

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

4 paragraph, an entity shall not be considered an 

5 abortion provider solely as a result of per6 forming abortions— 

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

8 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 itself. 

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

18 Secretary may deem that the term ‘abortion 

19 provider’ does not include a subsection (d) hos20 pital (as such term is defined in section 

21 1886(d) of the Social Security Act) by making 

22 the name of such hospital available on the pub23 lic internet website of the Treasury.’’. 


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

2 this section shall apply with respect to bonds issued after 

3 the date of enactment of this Act. 

Æ 


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