I 
115TH CONGRESS 
1ST SESSION H. R. 4131 
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 
OCTOBER 25, 2017 
Mr. PITTENGER (for himself, Mr. LOUDERMILK, Mr. KINZINGER, Mr. FOR-
TENBERRY, Mr. JORDAN, Mr. ROHRABACHER, Mr. GOHMERT, Mrs. 
NOEM, Mrs. HARTZLER, Mr. NORMAN, Mr. LAMBORN, Mr. LIPINSKI, 
Mrs. BLACK, Mr. BIGGS, Mr. JENKINS of West Virginia, Mr. WEBSTER 
of Florida, Mr. ROTHFUS, Mr. DUNCAN of Tennessee, Mr. CRAMER, Mr. 
WALKER, Mr. FRANKS of Arizona, Mr. SMITH of New Jersey, Mr. DUN-
CAN of South Carolina, Mr. LUETKEMEYER, Mr. PALAZZO, Mr. MOONEY 
of West Virginia, Mr. ROKITA, Mr. GIBBS, Mr. JONES, Mr. HUDSON, 
Mrs. WAGNER, Mr. FRANCIS ROONEY of Florida, Mr. DUNN, Mr. JODY 
B. HICE of Georgia, Mr. BANKS of Indiana, Mr. YOHO, Mr. JOHNSON 
of Louisiana, Mr. GAETZ, Mr. MESSER, Mr. BRAT, Mr. WILLIAMS, Mr. 
MOOLENAAR, Mr. BABIN, Mr. HARRIS, Mr. DAVIDSON, Mr. WEBER of 
Texas, Mr. HULTGREN, Mr. ROE of Tennessee, Mr. AUSTIN SCOTT of 
Georgia, Mr. WITTMAN, Mr. LAMALFA, Mr. FLORES, Mr. ROUZER, and 
Mr. BOST) introduced the following bill; which was referred to the Com-
mittee 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Abortion Bonds 
Act’’. 
SEC. 2. TAX ON BONDS USED FOR FACILITIES OWNED BY 
ABORTION PROVIDERS. 
(a) INTEREST ON STATE AND LOCAL BONDS.—Sec-
tion 103 of the Internal Revenue Code of 1986 is amend-
ed— 
(1) in subsection (b), by adding at the end the 
following new paragraph: 
‘‘(4) BONDS FOR FACILITIES OWNED BY ABOR-
TION PROVIDERS.—Any bond issued as part of an 
issue any of the net proceeds of which are to be used 
to provide a facility owned by an abortion provider 
or used (for any purpose) by an abortion provider 
for more than 30 days during any calendar year 
during which interest is paid on such bond.’’; and 
(2) in subsection (c), by adding at the end the 
following new paragraph: 
‘‘(3) ABORTION PROVIDER.— 
‘‘(A) IN GENERAL.—For purposes of this 
section, the term ‘abortion provider’ means, 
with respect to an issue of bonds— 
‘‘(i) an entity that, as of the date of 
such issue, performs abortions, and 
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‘‘(ii) an entity if any affiliate of such 
entity is an entity described in clause (i). 
‘‘(B) EXEMPTION.—For purposes of this 
paragraph, an entity shall not be considered an 
abortion provider solely as a result of per-
forming abortions— 
‘‘(i) if the pregnancy 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 itself. 
‘‘(C) EXEMPTION
FOR
HOSPITALS.—The 
Secretary may deem that the term ‘abortion 
provider’ does not include a subsection (d) hos-
pital (as such term is defined in section 
1886(d) of the Social Security Act) by making 
the name of such hospital available on the pub-
lic internet website of the Treasury.’’. 
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(b) QUALIFIED
TAX
CREDIT
BONDS.—Section 
54A(d) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new paragraph: 
‘‘(7) EXCEPTION FOR FACILITIES OWNED BY 
ABORTION
PROVIDERS.—The term ‘qualified tax 
credit bond’ shall not include any bond issued as 
part of an issue any of the net proceeds of which are 
to be used to provide a facility owned by an abortion 
provider (as such term is defined in section 
103(c)(3)) or used (for any purpose) by an abortion 
provider for more than 30 days during any calendar 
year during which interest is paid on such bond.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to bonds issued after 
the date of enactment of this Act. 
Æ 
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