I 
116TH CONGRESS 
1ST SESSION 
H. R. 219 
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 
JANUARY 3, 2019 
Mr. SMITH of Missouri (for himself, Mr. HIGGINS of Louisiana, Mr. 
WESTERMAN, Mr. BILIRAKIS, Mr. MEADOWS, Mr. GRAVES of Georgia, 
Mr. FLEISCHMANN, Mr. HICE of Georgia, Mr. BOST, Mr. DUNCAN, Mr. 
WEBER of Texas, Mr. PALAZZO, Mrs. HARTZLER, Mr. BIGGS, Mr. WITT-
MAN, Mr. NORMAN, Mr. DAVID P. ROE of Tennessee, Mr. RATCLIFFE, 
and Mr. LONG) introduced the following bill; which was referred to the 
Committee 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, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Abortion Bonds 
Act’’. 
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SEC. 2. INTEREST ON STATE AND LOCAL BONDS USED FOR 
FACILITIES 
OWNED 
BY 
ABORTION 
PRO-
VIDERS. 
(a) IN GENERAL.—Section 103 of the Internal Rev-
enue Code of 1986 is amended— 
(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 
‘‘(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 
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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.’’. 
(b) 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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