SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘No Taxpayer Funding for Abortion Act’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—PROHIBITING FEDERALLY-FUNDED ABORTIONS AND 
PROVIDING FOR CONSCIENCE PROTECTIONS 
Sec. 101. Prohibiting taxpayer funded abortions and providing for conscience 
protections. 
Sec. 102. Amendment to table of chapters. 
TITLE II—ELIMINATION OF CERTAIN TAX BENEFITS RELATING 
TO ABORTION 
Sec. 201. Deduction for medical expenses not allowed for abortions. 
Sec. 202. Disallowance of refundable credit for coverage under qualified health 
plan which provides coverage for abortion. 
Sec. 203. Disallowance of small employer health insurance expense credit for 
plan which includes coverage for abortion. 
Sec. 204. Distributions for abortion expenses from certain accounts and ar-
rangements included in gross income. 
TITLE I—PROHIBITING FEDER-
ALLY-FUNDED 
ABORTIONS 
AND PROVIDING FOR CON-
SCIENCE PROTECTIONS 
SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS 
AND PROVIDING FOR CONSCIENCE PROTEC-
TIONS. 
Title 1, United States Code is amended by adding 
at the end the following new chapter:
‘‘CHAPTER 
4—PROHIBITING 
TAXPAYER 
FUNDED ABORTIONS AND PROVIDING 
FOR CONSCIENCE PROTECTIONS 
‘‘Sec. 
‘‘301. Prohibition on funding for abortions. 
‘‘302. Prohibition on funding for health benefits plans that cover abortion. 
‘‘303. Limitation on Federal facilities and employees. 
‘‘304. Construction relating to separate coverage. 
‘‘305. Construction relating to the use of non-Federal funds for health coverage. 
‘‘306. Non-preemption of other Federal laws. 
‘‘307. Construction relating to complications arising from abortion. 
‘‘308. Treatment of abortions related to rape, incest, or preserving the life of 
the mother. 
‘‘309. Application to District of Columbia. 
‘‘310. No government discrimination against certain health care entities. 
‘‘§ 301. Prohibition on funding for abortions 
‘‘No funds authorized or appropriated by Federal 
law, and none of the funds in any trust fund to which 
funds are authorized or appropriated by Federal law, shall 
be expended for any abortion. 
‘‘§ 302. Prohibition on funding for health benefits 
plans that cover abortion 
‘‘None of the funds authorized or appropriated by 
Federal law, and none of the funds in any trust fund to 
which funds are authorized or appropriated by Federal 
law, shall be expended for health benefits coverage that 
includes coverage of abortion. 
‘‘§ 303. Limitation on Federal facilities and employees 
‘‘No health care service furnished— 
‘‘(1) by or in a health care facility owned or op-
erated by the Federal Government; or
‘‘(2) by any physician or other individual em-
ployed by the Federal Government to provide health 
care services within the scope of the physician’s or 
individual’s employment, 
may include abortion. 
‘‘§ 304. Construction relating to separate coverage 
‘‘Nothing in this chapter shall be construed as pro-
hibiting any individual, entity, or State or locality from 
purchasing separate abortion coverage or health benefits 
coverage that includes abortion so long as such coverage 
is paid for entirely using only funds not authorized or ap-
propriated by Federal law and such coverage shall not be 
purchased using matching funds required for a federally 
subsidized program, including a State’s or locality’s con-
tribution of Medicaid matching funds. 
‘‘§ 305. Construction relating to the use of non-Fed-
eral funds for health coverage 
‘‘Nothing in this chapter shall be construed as re-
stricting the ability of any non-Federal health benefits cov-
erage provider from offering abortion coverage, or the abil-
ity of a State or locality to contract separately with such 
a provider for such coverage, so long as only funds not 
authorized or appropriated by Federal law are used and 
such coverage shall not be purchased using matching 
funds required for a federally subsidized program, includ-
ing a State’s or locality’s contribution of Medicaid match-
ing funds. 
‘‘§ 306. Non-preemption of other Federal laws 
‘‘Nothing in this chapter shall repeal, amend, or have 
any effect on any other Federal law to the extent such 
law imposes any limitation on the use of funds for abortion 
or for health benefits coverage that includes coverage of 
abortion, beyond the limitations set forth in this chapter.
‘‘§ 307. Construction relating to complications arising 
from abortion 
‘‘Nothing in this chapter shall be construed to apply 
to the treatment of any infection, injury, disease, or dis-
order that has been caused by or exacerbated by the per-
formance of an abortion. This rule of construction shall 
be applicable without regard to whether the abortion was 
performed in accord with Federal or State law, and with-
out regard to whether funding for the abortion is permis-
sible under section 308. 
‘‘§ 308. Treatment of abortions related to rape, incest, 
or preserving the life of the mother 
‘‘The limitations established in sections 301, 302, 
and 303 shall not apply to an abortion— 
‘‘(1) if the pregnancy is the result of an act of 
rape or incest; or
‘‘(2) in the case where a woman suffers from a 
physical disorder, physical injury, or physical illness 
that would, as certified by a physician, place the 
woman in danger of death unless an abortion is per-
formed, including a life-endangering physical condi-
tion caused by or arising from the pregnancy itself. 
‘‘§ 309. Application to District of Columbia 
‘‘In this chapter: 
‘‘(1) Any reference to funds appropriated by 
Federal law shall be treated as including any 
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 
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; 
‘‘(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.— 
‘‘(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. 
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. 
‘‘(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 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).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years ending after De-
cember 31, 2013.
SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH 
INSURANCE EXPENSE CREDIT FOR PLAN 
WHICH INCLUDES COVERAGE FOR ABOR-
TION. 
(a) IN GENERAL.—Subsection (h) of section 45R of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘Any term’’ and inserting the 
following: 
‘‘(1) IN GENERAL.—Any term’’, and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING 
COVERAGE
FOR
ABORTION.—The terms ‘qualified 
health plan’ and ‘health insurance coverage’ shall 
not include any health plan or benefit that includes 
coverage for abortions (other than any abortion or 
treatment described in section 213(g)(2)).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 
CERTAIN ACCOUNTS AND ARRANGEMENTS 
INCLUDED IN GROSS INCOME. 
(a) FLEXIBLE SPENDING ARRANGEMENTS UNDER 
CAFETERIA PLANS.—Section 125 of the Internal Revenue 
Code of 1986 is amended by redesignating subsections (k)
and (l) as subsections (l) and (m), respectively, and by 
inserting after subsection (j) the following new subsection: 
‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE 
SPENDING
ARRANGEMENT
INCLUDED
IN
GROSS
IN-
COME.—Notwithstanding section 105(b), gross income 
shall include any reimbursement for expenses incurred for 
an abortion (other than any abortion or treatment de-
scribed in section 213(g)(2)) from a health flexible spend-
ing arrangement provided under a cafeteria plan. Such re-
imbursement shall not fail to be a qualified benefit for 
purposes of this section merely as a result of such inclu-
sion in gross income.’’. 
(b) ARCHER MSAS.—Paragraph (1) of section 220(f) 
of such Code is amended by inserting before the period 
at the end the following: ‘‘, except that any such amount 
used to pay for an abortion (other than any abortion or 
treatment described in section 213(g)(2)) shall be included 
in the gross income of such holder’’. 
(c) HSAS.—Paragraph (1) of section 223(f) of such 
Code is amended by inserting before the period at the end 
the following: ‘‘, except that any such amount used to pay 
for an abortion (other than any abortion or treatment de-
scribed in section 213(g)(2)) shall be included in the gross 
income of such beneficiary’’. 
(d) EFFECTIVE DATES.—
(1) FSA REIMBURSEMENTS.—The amendment 
made by subsection (a) shall apply to expenses in-
curred with respect to taxable years beginning after 
the date of the enactment of this Act. 
(2) 
DISTRIBUTIONS
FROM
SAVINGS
AC-
COUNTS.—The amendments made by subsection (b) 
and (c) shall apply to amounts paid with respect to 
taxable years beginning after the date of the enact-
ment of this Act. 
Passed the House of Representatives May 4, 2011. 
Attest: 
Clerk.
112TH CONGRESS 
1ST SESSION 
H. R. 3 
AN ACT 
To prohibit taxpayer funded abortions and to pro-
vide for conscience protections, and for other 
purposes.