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.
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.)
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.
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.
Applies such prohibitions to District of Columbia funds.
Amends the Internal Revenue Code to disqualify, for purposes of the tax deduction for medical expenses, any amounts paid for an abortion.
Excludes from the definition of "qualified health plan" after December 31, 2013, for purposes of the refundable tax credit for premium assistance for such plans, any plan that includes coverage for abortion.
Excludes from the definitions of "qualified health plan" and "health insurance coverage," for purposes of the tax credit for small employer health insurance expenses, any health plan or benefit that includes coverage for abortions.
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).
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.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 946 Introduced in Senate (IS)]
113th CONGRESS
1st Session
S. 946
To prohibit taxpayer funded abortions, and for other purposes.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
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
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.
TITLE I--PROHIBITING FEDERALLY FUNDED ABORTIONS
SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS.
Title 1, United States Code is amended by adding at the end the
following new chapter:
``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.
``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. 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. 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.
``Sec. 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.
``Sec. 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.
``Sec. 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.
``Sec. 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.
``Sec. 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.''.
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.................. 301''.
TITLE II--ELIMINATION OF CERTAIN TAX BENEFITS RELATING TO ABORTION
SEC. 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.
SEC. 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.
SEC. 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.
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 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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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