--- kind: "diff" citation: "H.R. 7" bill: "113-hr-7" heading: "No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2014" from: "ih" from_label: "Introduced in House" to: "eh" to_label: "Engrossed in House" sections_amended: 3 sections_added: 0 sections_removed: 2 url: "https://uscodex.org/bills/113/hr/7/changes/eh" --- # H.R. 7 — what changed H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2014 — 3 sections amended and 2 removed between Introduced in House and Engrossed in House. Edits are marked `struck` and `inserted`. ## Section 1 Short title; table of contents - (a) Short title— This Act may be cited as the “No Taxpayer Funding for Abortion Act”.and Abortion Insurance Full Disclosure Act of 2014”. - (b) Table of contents— The table of contents for of this Act is as follows: ## Sec. 201 Clarifying application of prohibition to premium credits and cost-sharing reductions under ACA - (a) In general— - (1) Disallowance of refundable credit and cost-sharing reductions 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 307 or 308 of title 1, United States Code)”. - (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).” - (2) Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion— Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended— - (A) by striking “Any term” and inserting the following: - “(1) In general—Any term” - (B) by adding at the end the following new paragraph: - “(2) Exclusion of health plans including coverage for abortion - “(A) In general—The term “qualified health plan” does not include any health plan that includes coverage for abortions (other than any abortion or treatment described in section 307 or 308 of title 1, United States Code). - “(B) Separate abortion coverage or plan allowed - “(i) Option to purchase separate coverage or plan—Nothing in subparagraph (A) shall be construed as prohibiting any employer from purchasing for its employees 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 employer contributions 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 such separate coverage or plan is not paid for with any employer contribution eligible for the credit allowed under this section.” - (3) Conforming ACA amendments— Section 1303(b) of Public Law 111–148 (42 U.S.C. 18023(b)) is amended— - (A) by striking paragraph (2); - (B) by striking paragraph (3), as amended by section 202(a); and - (C) by redesignating paragraph (4) as paragraph (2). - (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—Application to multi-State plans— The amendment made by this section shall apply to taxable years beginning after the date Paragraph (6) of the enactment section 1334(a) of this Act.Public Law 111–148 (42 U.S.C. 18054(a)) is amended to read as follows: - “(6) Coverage consistent with federal abortion policy—In entering into contracts under this subsection, the Director shall ensure that no multi-State qualified health plan offered in an Exchange provides health benefits coverage for which the expenditure of Federal funds is prohibited under chapter 4 of title 1, United States Code.” - (c) Effective date— The amendments made by subsection (a) shall apply to taxable years ending after December 31, 2014, but only with respect to plan years beginning after such date, and the amendment made by subsection (b) shall apply to plan years beginning after such date. ## Sec. 202 Revision of notice requirements regarding disclosure of extent of health plan coverage of abortion and abortion premium surcharges - (a) In general— Subparagraph (A) Paragraph (3) of section 36B(c)(3) of the Internal Revenue Code 1303(b) of 1986 Public Law 111–148 (42 U.S.C. 18023(b)) 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))”.to read as follows: - “(3) Rules relating to notice - “(A) In general—The extent of coverage (if any) of services described in paragraph (1)(B)(i) or (1)(B)(ii) by a qualified health plan shall be disclosed to enrollees at the time of enrollment in the plan and shall be prominently displayed in any marketing or advertising materials, comparison tools, or summary of benefits and coverage explanation made available with respect to such plan by the issuer of the plan, by an Exchange, or by the Secretary, including information made available through an Internet portal or Exchange under sections 1311(c)(5) and 1311(d)(4)(C). - “(B) Separate disclosure of abortion surcharges—In the case of a qualified health plan that includes the services described in paragraph (1)(B)(i) and where the premium for the plan is disclosed, including in any marketing or advertising materials or any other information referred to in subparagraph (A), the surcharge described in paragraph (2)(B)(i)(II) that is attributable to such services shall also be disclosed and identified separately.” - (b) Option To purchase or offer separate coverage or plan—Effective date— Paragraph (3) of section 36B(c) of such Code is amended The amendment made by adding at subsection (a) shall apply to materials, tools, or other information made available more than 30 days after the end date of the following new subparagraph:enactment of this Act. - “(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 — removed - (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” - (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 — removed - (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.