No Taxpayer Funding for Abortion Act

Bill: 113-s-946
Sponsor: full_name: Sen. Wicker, Roger F. [R-MS]
Introduced: 2013-05-14
Policy area: Health
Subjects: Abortion

Administrative remedies

Appropriations

Department of Health and Human Services

District of Columbia

Government employee pay, benefits, personnel management

Government studies and investigations

Government trust funds

Health care costs and insurance

Health care coverage and access

Health facilities and institutions

Health personnel

Health programs administration and funding

Income tax credits

Income tax deductions

Income tax exclusion

State and local finance
Latest action: action_date: 2013-05-14
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-05-14
action_desc: Introduced in Senate
text: <p>No Taxpayer Funding for Abortion Act - Prohibits the expenditure of funds authorized or appropriated by federal law or funds in any trust fund to which funds are authorized or appropriated by federal law (federal funds) for any abortion.</p> <p>Prohibits federal funds from being used for any health benefits coverage that includes coverage of abortion. (Currently, federal funds cannot be used for abortion services and plans receiving federal funds must keep federal funds segregated from any funds for abortion services.)</p> <p>Prohibits the inclusion of abortion in any health care service furnished by a federal or District of Columbia health care facility or by any physician or other individual employed by the federal government or the District.</p> <p>Excludes an abortion from such prohibitions if: (1) the pregnancy is the result of rape or incest; or (2) the woman suffers from a physical disorder, injury, or illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would place her in danger of death unless an abortion is performed, as certified by a physician. </p> <p>Applies such prohibitions to District of Columbia funds.</p> <p>Amends the Internal Revenue Code to disqualify, for purposes of the tax deduction for medical expenses, any amounts paid for an abortion. </p> <p>Excludes from the definition of &quot;qualified health plan&quot; after December 31, 2013, for purposes of the refundable tax credit for premium assistance for such plans, any plan that includes coverage for abortion.</p> <p>Excludes from the definitions of &quot;qualified health plan&quot; and &quot;health insurance coverage,&quot; for purposes of the tax credit for small employer health insurance expenses, any health plan or benefit that includes coverage for abortions.</p> <p>Includes any reimbursements or distributions to pay for an abortion in the gross income of participants in flexible spending arrangements under a tax-exempt cafeteria plan, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs).</p> <p>Exempts from the application of such tax provisions: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would, as certified by a physician, endanger her life if an abortion were not performed; and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.</p>

tv_txt: II 113th CONGRESS 1st Session S. 946 IN THE SENATE OF THE UNITED STATES May 14, 2013 Mr. Wicker (for himself, Mr. Barrasso , Mr. Blunt , Mr. Boozman , Mr. Burr , Mr. Coats , Mr. Coburn , Mr. Cochran , Mr. Cornyn , Mr. Enzi , Mrs. Fischer , Mr. Graham , Mr. Grassley , Mr. Johanns , Mr. Moran , Mr. Paul , Mr. Portman , Mr. Roberts , Mr. Thune , Mr. Vitter , Mr. Lee , and Mr. Rubio ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prohibit taxpayer funded abortions, and for other purposes.

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 Sec. 101. Prohibiting taxpayer funded abortions. 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 arrangements included in gross income. I Prohibiting federally funded abortions 101. Prohibiting taxpayer funded abortions Title 1, United States Code is amended by adding at the end the following new chapter: 4 Prohibiting taxpayer funded abortions 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. 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 operated by the Federal Government; or (2) by any physician or other individual employed 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 prohibiting 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 appropriated 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 contribution of Medicaid matching funds. 305. Construction relating to the use of non-Federal funds for health coverage Nothing in this chapter shall be construed as restricting the ability of any non-Federal health benefits coverage provider from offering abortion coverage, or the ability 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, including a State’s or locality’s contribution of Medicaid matching 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 disorder that has been caused by or exacerbated by the performance 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 without regard to whether funding for the abortion is permissible 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 performed, including a life-endangering physical condition 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 Columbia that have been approved by Act of Congress pursuant 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. . 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 301 . II Elimination of certain tax benefits relating to abortion 201. Deduction for medical expenses not allowed for abortions (a) In general Section 213 of the Internal Revenue 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 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 performed, including a life-endangering physical 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 abortion. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 202. Disallowance of refundable credit for coverage under qualified health plan which provides coverage for abortion (a) In general Subparagraph (A) of section 36B(c)(3) of the Internal Revenue Code of 1986 is amended 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 following new subparagraph: (C) Separate abortion coverage or plan allowed (i) Option to purchase separate coverage or plan Nothing in subparagraph (A) shall be construed as prohibiting any individual from purchasing separate coverage for abortions described 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 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 includes 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 December 31, 2013. 203. Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion (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. 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 income Notwithstanding section 105(b), gross income shall include any reimbursement for expenses incurred for an abortion (other than any abortion or treatment described in section 213(g)(2)) from a health flexible spending arrangement provided under a cafeteria plan. Such reimbursement shall not fail to be a qualified benefit for purposes of this section merely as a result of such inclusion 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 described 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 incurred with respect to taxable years beginning after the date of the enactment of this Act. (2) Distributions from savings accounts The amendments made by subsection (b) and (c) shall apply to amounts paid with respect to taxable years beginning after the date of the enactment of this Act.