SEC. 2. FINDINGS. 
Congress finds the following: 
(1) Abortion is an essential health care service 
and allows individuals to have full autonomy over 
their bodies and their pregnancies, their families, 
and their lives. 
(2) In 1973, the United States Supreme Court 
issued its landmark decision in Roe v. Wade guaran-
teeing the constitutional right to abortion. 
(3) In the nearly fifty years since the Roe v. 
Wade decision, anti-abortion politicians have at-
tempted to—and in some cases succeeded in—pass-
ing laws to restrict access to abortion. 
(4) On May 19, 2021, the Governor of Texas 
signed Senate Bill 8 (hereafter referred to as ‘‘S.B. 
8’’) into law, which bans abortion care after approxi-
mately six weeks of pregnancy—before many people 
even know they are pregnant. 
(5) The Supreme Court allowed this unconstitu-
tional law to go into effect on September 1, 2021, 
and remain in place in the following months. 
(6) As a result of this law, many Texans have 
been forced to travel hundreds of miles and cross 
State lines to access constitutionally protected health 
care or to carry pregnancies to term against their 
will. 
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(7) Many people who obtain abortions in Texas 
are at least six weeks into pregnancy, meaning that 
abortion in most instances will be out of reach for 
patients for as long as the law is in effect. 
(8) S.B. 8 provides a private right of action al-
lowing ‘‘any person’’ to sue abortion providers and 
‘‘any person’’ who helps a person obtain an abortion 
after approximately six weeks of pregnancy or in-
tends to do so. 
(9) S.B. 8 incentivizes private individuals to sue 
by providing that a prevailing plaintiff shall receive 
at least $10,000 in damages, as well as costs and at-
torney’s fees. 
(10) This ban is an attempt to isolate individ-
uals seeking abortions in Texas from their commu-
nities and critical support networks, discouraging 
them from helping for fear of being sued. 
(11) Lawmakers in many other states have in-
troduced or have voiced their intent to introduce 
similar bills. 
(12) No one should profit from the restriction 
of abortion, or a bounty intended to restrict access 
to fundamental reproductive health care. 
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SEC. 3. TAX IMPOSED ON STATUTORY DAMAGES IN BOUNTY 
LAWSUITS. 
(a) TAX IMPOSED.—The Internal Revenue Code of 
1986 is amended by inserting after section 3 the following 
new section: 
‘‘SEC. 4. TAX ON CERTAIN AMOUNTS RECEIVED AS STATU-
TORY DAMAGES. 
‘‘(a) IN GENERAL.—There is hereby imposed a tax 
on amounts received as statutory damages under a State 
bounty statute of 100 percent of such amounts on each 
taxpayer who receives such amounts in a taxable year. 
‘‘(b) BOUNTY STATUTE.—For the purposes of this 
section, the term ‘bounty statute’ means a statute which 
authorizes a person to file a civil action and collect dam-
ages based on a violation of that statute, which violation 
involves exercising, or assisting another person in exer-
cising, the constitutional right to have an abortion. 
‘‘(c) EXCLUSION FROM GROSS INCOME.—Gross in-
come of a taxpayer determined under any provision of this 
title shall be determined without regard to any income de-
scribed in subsection (a). 
‘‘(d) REPORTING.—The Secretary shall require re-
porting of such information and by such persons as the 
Secretary determines appropriate to prevent the avoidance 
of the tax imposed by this section.’’. 
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(b) CONFORMING AMENDMENT.—The table of sec-
tions for part I of subchapter A of chapter 1 of such Code 
is amended by inserting after the item relating to section 
3 the following new item: 
‘‘Sec. 4. Tax on certain amounts received as statutory damages.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to amounts received after the date 
of the enactment of this Act. 
SEC. 4. GRANT TO DEFENDANTS IN CERTAIN CIVIL SUITS. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall issue a grant to any person that pays or incurs 
amounts under a court order resulting from a suit filed 
under a bounty statute, as defined in section 4, in an 
amount equal to the sum of— 
(1) the amount paid or incurred by such person 
as statutory damages under such bounty statute, 
and 
(2) reasonable attorney’s fees paid or incurred 
relating to such suit. 
(b) GRANT EXCLUDED FROM INCOME.—Gross in-
come of a taxpayer determined under any provision of the 
Internal Revenue Code of 1986 shall be determined with-
out regard to this section. 
(c) APPROPRIATION.—There is hereby appropriated 
to the Secretary of the Treasury the amount of the grants 
made under this section. 
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(d) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as may be necessary or ap-
propriate to carry out the purposes of this section. 
Æ 
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