HR 3 PCS 
amounts within the budget of the District of Colum-
bia that have been approved by Act of Congress pur-
suant to section 446 of the District of Columbia 
Home Rule Act (or any applicable successor Federal 
law). 
‘‘(2) The term ‘Federal Government’ includes 
the government of the District of Columbia. 
‘‘§ 310. No government discrimination against certain 
health care entities 
‘‘(a) NONDISCRIMINATION.—A Federal agency or 
program, and any State or local government that receives 
Federal financial assistance (either directly or indirectly), 
may not subject any individual or institutional health care 
entity to discrimination on the basis that the health care 
entity does not provide, pay for, provide coverage of, or 
refer for abortions. 
‘‘(b) HEALTH CARE ENTITY DEFINED.—For pur-
poses of this section, the term ‘health care entity’ includes 
an individual physician or other health care professional, 
a hospital, a provider-sponsored organization, a health 
maintenance organization, a health insurance plan, or any 
other kind of health care facility, organization, or plan. 
‘‘(c) REMEDIES.— 
‘‘(1) IN GENERAL.—The courts of the United 
States shall have jurisdiction to prevent and redress 
VerDate Mar 15 2010 
23:01 May 09, 2011
Jkt 099200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3.PCS
H3
smartinez on DSKB9S0YB1PROD with BILLS
HR 3 PCS 
actual or threatened violations of this section by 
issuing any form of legal or equitable relief, includ-
ing— 
‘‘(A) injunctions prohibiting conduct that 
violates this section; and 
‘‘(B) orders preventing the disbursement of 
all or a portion of Federal financial assistance 
to a State or local government, or to a specific 
offending agency or program of a State or local 
government, until such time as the conduct pro-
hibited by this section has ceased. 
‘‘(2) COMMENCEMENT OF ACTION.—An action 
under this subsection may be instituted by— 
‘‘(A) any health care entity that has stand-
ing to complain of an actual or threatened vio-
lation of this section; or 
‘‘(B) the Attorney General of the United 
States. 
‘‘(d) ADMINISTRATION.—The Secretary of Health 
and Human Services shall designate the Director of the 
Office for Civil Rights of the Department of Health and 
Human Services— 
‘‘(1) to receive complaints alleging a violation of 
this section; 
VerDate Mar 15 2010 
23:01 May 09, 2011
Jkt 099200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H3.PCS
H3
smartinez on DSKB9S0YB1PROD with BILLS
HR 3 PCS 
‘‘(2) subject to paragraph (3), to pursue the in-
vestigation of such complaints in coordination with 
the Attorney General; and 
‘‘(3) in the case of a complaint related to a 
Federal agency (other than with respect to the De-
partment of Health and Human Services) or pro-
gram administered through such other agency or 
any State or local government receiving Federal fi-
nancial assistance through such other agency, to 
refer the complaint to the appropriate office of such 
other agency.’’. 
SEC. 102. AMENDMENT TO TABLE OF CHAPTERS. 
The table of chapters for title 1, United States Code, 
is amended by adding at the end the following new item: 
‘‘4. Prohibiting taxpayer funded abortions and providing 
for conscience protections .................................
301’’. 
TITLE II—ELIMINATION OF CER-
TAIN TAX BENEFITS RELAT-
ING TO ABORTION 
SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT AL-
LOWED FOR ABORTIONS. 
(a) IN GENERAL.—Section 213 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN 
INTO ACCOUNT.— 
VerDate Mar 15 2010 
23:01 May 09, 2011
Jkt 099200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H3.PCS
H3
smartinez on DSKB9S0YB1PROD with BILLS
HR 3 PCS 
‘‘(1) IN GENERAL.—An amount paid during the 
taxable year for an abortion shall not be taken into 
account under subsection (a). 
‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 
apply to— 
‘‘(A) an abortion— 
‘‘(i) in the case of a pregnancy that is 
the result of an act of rape or incest, or 
‘‘(ii) in the case where a woman suf-
fers from a physical disorder, physical in-
jury, or physical illness that would, as cer-
tified by a physician, place the woman in 
danger of death unless an abortion is per-
formed, including a life-endangering phys-
ical condition caused by or arising from 
the pregnancy, and 
‘‘(B) the treatment of any infection, injury, 
disease, or disorder that has been caused by or 
exacerbated by the performance of an abor-
tion.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
VerDate Mar 15 2010 
23:01 May 09, 2011
Jkt 099200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H3.PCS
H3
smartinez on DSKB9S0YB1PROD with BILLS
HR 3 PCS 
SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR 
COVERAGE UNDER QUALIFIED HEALTH PLAN 
WHICH PROVIDES COVERAGE FOR ABOR-
TION. 
(a) IN GENERAL.—Subparagraph (A) of section 
36B(c)(3) of the Internal Revenue Code of 1986 is amend-
ed by inserting before the period at the end the following: 
‘‘or any health plan that includes coverage for abortions 
(other than any abortion or treatment described in section 
213(g)(2))’’. 
(b) OPTION TO PURCHASE OR OFFER SEPARATE 
COVERAGE OR PLAN.—Paragraph (3) of section 36B(c) 
of such Code is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(C) SEPARATE ABORTION COVERAGE OR 
PLAN ALLOWED.— 
‘‘(i) OPTION TO PURCHASE SEPARATE 
COVERAGE OR PLAN.—Nothing in subpara-
graph (A) shall be construed as prohibiting 
any individual from purchasing separate 
coverage for abortions described in such 
subparagraph, or a health plan that in-
cludes such abortions, so long as no credit 
is allowed under this section with respect 
to the premiums for such coverage or plan. 
VerDate Mar 15 2010 
23:01 May 09, 2011
Jkt 099200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H3.PCS
H3
smartinez on DSKB9S0YB1PROD with BILLS