SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Taxpayer Funding for Abortion 
Act''.

SEC. 2. PROHIBITING TAXPAYER FUNDED ABORTIONS AND PROVIDING FOR 
              CONSCIENCE PROTECTIONS.

    Title 1 of the 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.

    ``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.

``SEC. 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.

``SEC. 303. PROHIBITION ON TAX BENEFITS RELATING TO ABORTION.

    ``For taxable years beginning after the date of the enactment of 
this section--
            ``(1) no credit shall be allowed under the internal revenue 
        laws with respect to amounts paid or incurred for an abortion 
        or with respect to amounts paid or incurred for a health 
        benefits plan (including premium assistance) that includes 
        coverage of abortion,
            ``(2) for purposes of determining any deduction for 
        expenses paid for medical care of the taxpayer or the 
        taxpayer's spouse or dependents, amounts paid or incurred for 
        an abortion or for a health benefits plan that includes 
        coverage of abortion shall not be taken into account, and
            ``(3) in the case of any tax-preferred trust or account the 
        purpose of which is to pay medical expenses of the account 
        beneficiary, any amount paid or distributed from such an 
        account for an abortion shall be included in the gross income 
        of such beneficiary.

``SEC. 304. 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.

``SEC. 305. 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.

``SEC. 306. 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 nonfederal 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.

``SEC. 307. 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.    

``SEC. 308. CONSTRUCTION RELATED TO STATE OR LOCAL LAWS.

    ``Nothing in this chapter or any other federal law shall be 
construed to require any State or local government to provide or pay 
for any abortion or any health benefits coverage that includes coverage 
of any abortion.

``SEC. 309. TREATMENT OF ABORTIONS RELATED TO RAPE, INCEST, OR 
              PRESERVING THE LIFE OF THE MOTHER.

    ``The limitations established in sections 301, 302, 303, and 304 
shall not apply to an abortion--
            ``(1) if the pregnancy is the result of an act of forcible 
        rape, or incest with a minor; 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.

``SEC. 310. 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.

``SEC. 311. 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 purposes 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) Administration.--The Office for Civil Rights of the 
Department of Health and Human Services is designated to receive 
complaints of discrimination based on this subsection, and coordinate 
the investigation of such complaints.

``SEC. 312. HEALTH BENEFITS COVERAGE DEFINED.

    ``In this chapter the term `health benefits coverage' means the 
package of services covered by a managed care provider or organization 
pursuant to a contract or other arrangement.''.
Output: No Taxpayer Funding for Abortion Act - Prohibits: (1) 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 for any abortion or for health benefits coverage that includes coverage of abortion; (2) any tax benefits for amounts paid or incurred for an abortion or for a health benefits plan (including premium assistance) that includes coverage of abortion; and (3) the inclusion of abortion in any health care service furnished by a federal health care facility or by any physician or other individual employed by the federal government. Exempts from such prohibitions an abortion if the pregnancy is the result of rape or incest with a minor, or if the woman suffers from a physical disorder, injury, or illness that would, as certified by a physician, place the women in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself. Makes such prohibitions applicable to federal funding within the budget of the District of Columbia.

Prohibits federal agencies or programs and states and local governments that receive federal financial assistance from discriminating against any individual or institutional health care entity on the basis that such entity does not provide, pay for, provide coverage of, or refer for abortions. Designates the Office for Civil Rights of the Department of Health and Human Services (HHS) to receive, and coordinate the investigation of, discrimination complaints.