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GAO-14-742R 1 (2014-09-15)

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G      A               U.S. GOVERNMENT ACCOUNTABILITY OFFICE
441 G St. N.W.
Washington, DC 20548


September 15, 2014

Congressional Requesters

Health Insurance Exchanges: Coverage of Non-excepted Abortion Services by Qualified
Health Plans

The Patient Protection and Affordable Care Act (PPACA) requires the establishment in all states
of health insurance exchanges-marketplaces where eligible individuals may compare and
select among insurance plans offered by participating private issuers of health coverage.1
PPACA requires the insurance plans offered under an exchange, known as qualified health
plans (QHP), to provide a package of essential health benefits-including coverage for specific
service categories, such as ambulatory care, prescription drugs, and hospitalization. In addition
to these categories states may require or restrict coverage of other benefits by QHPs.2
Consistent with federal and state law, QHPs may cover other benefits, such as abortion
services. 3

PPACA prohibits the use of federal funds made available to offset the cost of QHP coverage-
that is, income-based tax credits and subsidies-to pay for non-excepted abortion services,
which, based on the law applicable to the 2014 benefit year, are abortion services performed
except where the pregnancy is the result of an act of rape or incest, or the life of the pregnant













1 Pub. L. No. 111-148, §§ 1311 (b), 1321 (c), 124 Stat. 119, 173, 186 (Mar. 23, 2010) (hereafter, PPACA), as
amended by the Health Care and Education Reconciliation Act of 2010, Pub. L. No. 111-152, 124 Stat. 1029
(Mar. 30, 2010) (hereafter, HCERA). In this report, references to PPACA include any amendments made by
HCERA.
PPACA directed states to establish state-based exchanges by January 1, 2014. In states electing not to establish and
operate such an exchange, PPACA requires the federal government to establish and operate an exchange in the
state, referred to as the federally facilitated exchange. PPACA also requires the creation of similar exchanges, called
Small Business Health Options Program (SHOP) exchanges, where small employers can shop for and purchase
health coverage for their employees. This report does not examine SHOP exchanges.
In this report, the term state includes the District of Columbia.
2pPACA, §§ 1311 (d)(3)(B), 10104(e)(1), 124 Stat. at 176, 900.
3pPACA, § 10104(c), amending § 1303, 124 Stat. at 896-99.

Other benefits that QHPs may choose to provide include, for example, adult dental and vision services.


GAO-1 4-742R Non-Excepted Abortion Services Coverage


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