; and (2) in subsection (c), by adding at the end the following new paragraph: (3) Abortion provider (A) In general For purposes of this section, the term abortion provider means, with respect to an issue of bonds— (i) an entity that, as of the date of such issue, performs abortions, and (ii) an entity if any affiliate of such entity is an entity described in clause (i). (B) Exemption For purposes of this paragraph, an entity shall not be considered an abortion provider solely as a result of performing abortions— (i) if the pregnancy 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 itself. (C) Exemption for hospitals The Secretary may deem that the term abortion provider does not include a subsection (d) hospital (as such term is defined in section 1886(d) of the Social Security Act) by making the name of such hospital available on the public internet website of the Treasury. . (b) Qualified tax credit bonds Section 54A(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Exception for facilities owned by abortion providers The term qualified tax credit bond shall not include any bond issued as part of an issue any of the net proceeds of which are to be used to provide a facility owned by an abortion provider (as such term is defined in section 103(c)(3)) or used (for any purpose) by an abortion provider for more than 30 days during any calendar year during which interest is paid on such bond. . (c) Effective date The amendment made by this section shall apply with respect to bonds issued after the date of enactment of this Act.