Smith has introduced various forms of the No Taxpayer Funding for Abortion Act, starting with the original proposal in 2011. The 2011 proposal prohibited federal funds from being used for health benefits that cover abortion, unless in the case of rape, incest or if the woman could die. It also disqualified abortions from being written off on taxes. In 2013, Smith reintroduced the proposal, which further restricted insurance coverage of abortions. The bill passed the House but has yet to be voted on by the Senate.