Summary: H.R.3 — 112th Congress (2011-2012)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Passed House amended (05/04/2011)

No Taxpayer Funding for Abortion Act - Title I: Prohibiting Federally-Funded Abortions and Providing for Conscience Protections - (Sec. 101) 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. (Currently, federal funds cannot be used for abortion services, except in cases involving rape, incest, or life endangerment.)

Prohibits federal funds from being used for any health benefits coverage that includes coverage of abortion. (Thus making permanent existing federal policies.)

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 from such prohibitions an abortion 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.

Makes such prohibitions applicable to District of Columbia funds.

Codifies the prohibition against a federal agency or program or any state or local government that receives federal financial assistance from subjecting any individual or 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. Creates a cause of action for any violations of such provisions. Gives federal courts jurisdiction to prevent and redress actual or threatened violations of such provisions by issuing any form of legal or equitable relief, including an injunction or order preventing the disbursement of all or a portion of federal financial assistance until the prohibited conduct has ceased. Gives standing to institute an action to affected health care entities and the Attorney General. Requires the Secretary of Health and Human Services to designate the Director of the Office for Civil Rights of the Department of Health and Human Services (HHS) to receive, investigate, and refer to the appropriate federal agency complaints alleging a violation of such provisions.

Title II: Elimination of Certain Tax Benefits Relating to Abortion - (Sec. 201) Amends the Internal Revenue Code to disqualify, for purposes of the tax deduction for medical expenses, any amounts paid for an abortion.

(Sec. 202) 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.

(Sec. 203) 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.

(Sec. 204) 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 this title: (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.