Vote Smart's Synopsis:

Vote to pass a bill that prohibits certain abortion-related tax credits and expands abortion requirements.

Highlights:

• Prohibits a taxpayer from claiming certain tax credits for abortions, abortion drugs, or health care services related to an abortion unless the abortion was necessary to preserve the life of the woman including, but not limited to, the following tax credits (Sec. 2, 16-19, 21):
• Income tax credits;
• Sales tax credits;
• Health insurance premium credits; or
• Credits for a health savings account.

• Prohibits a taxpayer from claiming any tax credits related to the performance of an abortion unless the abortion was necessary to preserve the life of the woman including, but not limited to, the following expenditures (Sec. 2, 16-19, 21):
• Expenditures for research and development activities;
• Personal property or services purchased by a primary care clinic or health center that performs abortions; or    
• Personal property or free educational materials purchased by a nonprofit organization that performs abortions.

• Establishes a sales tax for abortions, abortion drugs, and health care services related to abortions unless the abortion was necessary to preserve the life of the woman, beginning after December 31, 2012 (Sec. 21).

• Prohibits state funds from being used to pay for an abortion unless the abortion is necessary to preserve the woman's life (Secs. 2 & 6).

• Prohibits state agencies and medical facilities owned, leased or operated by the state from providing health care services that include abortion services unless the services are necessary to preserve the woman's life (Sec. 2, 19, & 22).

• Prohibits physicians from performing an abortion on a “viable” fetus unless 2 physicians determine that the pregnant woman has a medical condition that requires an abortion to avert death or severe and irreversible harm to a major bodily function of the pregnant woman (Sec. 13).

• Defines “viable” as the point in fetal development when the physician determines that the fetus can survive outside of the woman's womb with natural or artificial life-supportive measures (Sec. 12).

• Requires the physician who performs an abortion during a medical emergency to certify in writing the nature of the emergency and the circumstances that waived the provisions of this bill (Sec. 13).

• Requires a physician to determine the gestational age of the fetus prior to performing an abortion unless there is a medical emergency (Sec. 14).

• Prohibits physicians from performing or inducing abortions without the “voluntary and informed consent” of the pregnant woman unless there is a medical emergency (Sec. 14).

• Requires a physician to obtain “voluntary and informed consent” from a pregnant woman at least 24 hours prior to the procedure by providing information including, but not limited to, the following (Sec. 14):
• A description of the proposed abortion method;
• The risks related to the procedure, including the risk of breast cancer, the risk of premature birth in future pregnancies, and the risk to the woman's reproductive health;
• The risks of carrying the fetus to full term;
• Alternatives to abortion;
• The probable gestational age of the fetus at the time the abortion is to be performed; and
• The probable anatomical and physiological characteristics of the fetus at the time the abortion is to be performed.

• Requires physicians who use heartbeat monitors or ultrasound equipment before or during an abortion to inform the woman that she has the right to listen to the heartbeat of the fetus or view and receive a copy of the ultrasound image of the fetus free of charge (Sec. 14).

• Prohibits civil action against an individual because of an act or omission that resulted in “wrongful life” or “wrongful birth," unless the civil action is based on intentional or gross negligence by the individual (Sec. 9).

• Defines a claim of “wrongful birth” as a claim made by the parents or legal guardians of a minor with a physical condition present since birth caused by an individual's act or omission that prevented the minor's mother from seeking or obtaining an abortion (Sec. 9).

• Defines a claim of “wrongful life” as a claim made by a minor with a physical condition present since birth caused by an individual's act or omission that prevented the minor's mother from seeking or obtaining an abortion (Sec. 9).

• Prohibits physicians from performing abortions based solely on the sex of the fetus (Sec. 7).

• Prohibits the state from penalizing a woman who received an abortion based solely on the sex of the fetus (Sec. 7).

• Prohibits abortion service providers from providing school districts with course material related to human sexuality or sexually transmitted diseases (Sec. 8).

• Authorizes the abortion training program at the University of Kansas medical residency program to continue until June 30, 2012 (Sec. 2).

Full Bill Text