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cludes such abortions, so long as premiums 
for such separate coverage or plan are not 
paid for with any amount attributable to 
the credit allowed under this section (or 
the amount of any advance payment of the 
credit under section 1412 of the Patient 
Protection and Affordable Care Act).’’. 
(2) DISALLOWANCE
OF
SMALL
EMPLOYER 
HEALTH
INSURANCE
EXPENSE
CREDIT
FOR
PLAN 
WHICH INCLUDES COVERAGE FOR ABORTION.—Sub-
section (h) of section 45R of the Internal Revenue 
Code of 1986 is amended— 
(A) by striking ‘‘Any term’’ and inserting 
the following: 
‘‘(1) IN GENERAL.—Any term’’; and 
(B) by adding at the end the following new 
paragraph: 
‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING 
COVERAGE FOR ABORTION.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
health plan’ does not include any health plan 
that includes coverage for abortions (other than 
any abortion or treatment described in section 
307 or 308 of title 1, United States Code). 
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‘‘(B) 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 employer from purchasing for its em-
ployees separate coverage for abortions de-
scribed in such subparagraph, or a health 
plan that includes such abortions, so long 
as no credit is allowed under this section 
with respect to the employer contributions 
for such coverage or plan. 
‘‘(ii) OPTION TO OFFER COVERAGE OR 
PLAN.—Nothing in subparagraph (A) shall 
restrict any non-Federal health insurance 
issuer offering a health plan from offering 
separate coverage for abortions described 
in such subparagraph, or a plan that in-
cludes such abortions, so long as such sep-
arate coverage or plan is not paid for with 
any employer contribution eligible for the 
credit allowed under this section.’’. 
(3) CONFORMING ACA AMENDMENTS.—Section 
1303(b) of Public Law 111–148 (42 U.S.C. 
18023(b)) is amended— 
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(A) by striking paragraph (2); 
(B) by striking paragraph (3), as amended 
by section 202(a); and 
(C) by redesignating paragraph (4) as 
paragraph (2). 
(b) APPLICATION TO MULTI-STATE PLANS.—Para-
graph (6) of section 1334(a) of Public Law 111–148 (42 
U.S.C. 18054(a)) is amended to read as follows: 
‘‘(6) COVERAGE
CONSISTENT
WITH
FEDERAL 
ABORTION
POLICY.—In entering into contracts 
under this subsection, the Director shall ensure that 
no multi-State qualified health plan offered in an 
Exchange provides health benefits coverage for 
which the expenditure of Federal funds is prohibited 
under chapter 4 of title 1, United States Code.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years ending after 
December 31, 2014, but only with respect to plan years 
beginning after such date, and the amendment made by 
subsection (b) shall apply to plan years beginning after 
such date. 
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SEC. 202. REVISION OF NOTICE REQUIREMENTS REGARD-
ING DISCLOSURE OF EXTENT OF HEALTH 
PLAN COVERAGE OF ABORTION AND ABOR-
TION PREMIUM SURCHARGES. 
(a) IN GENERAL.—Paragraph (3) of section 1303(b) 
of Public Law 111–148 (42 U.S.C. 18023(b)) is amended 
to read as follows: 
‘‘(3) RULES RELATING TO NOTICE.— 
‘‘(A) IN
GENERAL.—The extent of cov-
erage (if any) of services described in para-
graph (1)(B)(i) or (1)(B)(ii) by a qualified 
health plan shall be disclosed to enrollees at the 
time of enrollment in the plan and shall be 
prominently displayed in any marketing or ad-
vertising materials, comparison tools, or sum-
mary of benefits and coverage explanation made 
available with respect to such plan by the issuer 
of the plan, by an Exchange, or by the Sec-
retary, including information made available 
through an Internet portal or Exchange under 
sections 1311(c)(5) and 1311(d)(4)(C). 
‘‘(B) SEPARATE
DISCLOSURE
OF
ABOR-
TION SURCHARGES.—In the case of a qualified 
health plan that includes the services described 
in paragraph (1)(B)(i) and where the premium 
for the plan is disclosed, including in any mar-
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keting or advertising materials or any other in-
formation referred to in subparagraph (A), the 
surcharge described in paragraph (2)(B)(i)(II) 
that is attributable to such services shall also be 
disclosed and identified separately.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to materials, tools, or other in-
formation made available more than 30 days after the date 
of the enactment of this Act. 
Passed the House of Representatives January 28, 
2014. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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