(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.