Sec. 2273.003. ABORTION PROVIDER AND AFFILIATE TRANSACTIONS PROHIBITED; EXCEPTION. (a) Except as provided by Subsection (b), a governmental entity may not enter into a taxpayer resource transaction with: (1) an abortion provider or an affiliate of an abortion provider; or (2) an abortion assistance entity for the purpose of providing an abortion or abortion assistance. (b) This section does not apply to a taxpayer resource transaction that is subject to a federal law in conflict with Subsection (a) as determined by the executive commissioner of the Health and Human Services Commission and confirmed in writing by the attorney general. Added by Acts 2019, 86th Leg., R.S., Ch. 501 (S.B. 22), Sec. 1, eff. September 1, 2019. Redesignated by Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 21.001(52), eff. September 1, 2021. Amended by: Acts 2025, 89th Leg., R.S., Ch. 759 (S.B. 33), Sec. 2, eff. September 1, 2025.