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I
116TH CONGRESS
1ST SESSION
H. R. 219
To amend the Internal Revenue Code of 1986 to impose Federal taxes
on bonds used to provide facilities owned by abortion providers.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
Mr. SMITH of Missouri (for himself, Mr. HIGGINS of Louisiana, Mr.
WESTERMAN, Mr. BILIRAKIS, Mr. MEADOWS, Mr. GRAVES of Georgia,
Mr. FLEISCHMANN, Mr. HICE of Georgia, Mr. BOST, Mr. DUNCAN, Mr.
WEBER of Texas, Mr. PALAZZO, Mrs. HARTZLER, Mr. BIGGS, Mr. WITT-
MAN, Mr. NORMAN, Mr. DAVID P. ROE of Tennessee, Mr. RATCLIFFE,
and Mr. LONG) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to impose
Federal taxes on bonds used to provide facilities owned
by abortion providers.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘No Abortion Bonds
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Act’’.
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•HR 219 IH
SEC. 2. INTEREST ON STATE AND LOCAL BONDS USED FOR
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FACILITIES
OWNED
BY
ABORTION
PRO-
2
VIDERS.
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(a) IN GENERAL.—Section 103 of the Internal Rev-
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enue Code of 1986 is amended—
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(1) in subsection (b), by adding at the end the
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following new paragraph:
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‘‘(4) BONDS FOR FACILITIES OWNED BY ABOR-
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TION PROVIDERS.—Any bond issued as part of an
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issue any of the net proceeds of which are to be used
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to provide a facility owned by an abortion provider
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or used (for any purpose) by an abortion provider
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for more than 30 days during any calendar year
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during which interest is paid on such bond.’’; and
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(2) in subsection (c), by adding at the end the
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following new paragraph:
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‘‘(3) ABORTION PROVIDER.—
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‘‘(A) IN GENERAL.—For purposes of this
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section, the term ‘abortion provider’ means,
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with respect to an issue of bonds—
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‘‘(i) an entity that, as of the date of
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such issue, performs abortions, and
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‘‘(ii) an entity if any affiliate of such
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entity is an entity described in clause (i).
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‘‘(B) EXEMPTION.—For purposes of this
25
paragraph, an entity shall not be considered an
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•HR 219 IH
abortion provider solely as a result of per-
1
forming abortions—
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‘‘(i) if the pregnancy is the result of
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an act of rape or incest, or
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‘‘(ii) in the case where a woman suf-
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fers from a physical disorder, physical in-
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jury, or physical illness that would, as cer-
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tified by a physician, place the woman in
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danger of death unless an abortion is per-
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formed, including a life-endangering phys-
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ical condition caused by or arising from
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the pregnancy itself.
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‘‘(C) EXEMPTION
FOR
HOSPITALS.—The
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Secretary may deem that the term ‘abortion
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provider’ does not include a subsection (d) hos-
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pital (as such term is defined in section
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1886(d) of the Social Security Act) by making
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the name of such hospital available on the pub-
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lic internet website of the Treasury.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply with respect to bonds issued after
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the date of enactment of this Act.
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Æ
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