House Republicans claim they have solid proof that an abortion provider and a fetal tissue company broke the law by profiting from the sale of fetal tissue. A report documenting the baby body parts money trail will be presented at a congressional hearing today.

It is legal for abortion providers to charge enough to cover the costs of preserving and shipping fetal tissue to research groups. It is illegal to make a profit from such transactions. The report lays out evidence that at least one abortion provider went beyond covering costs.

The report includes accounting, marketing and other business documents collected by the Select Investigative Panel on Infant Lives that they say show the unnamed procurement company and abortion clinic likely made a profit off the handling of fetal tissue.

While the Select Panel scrubbed identifying information from the report in order to protect those involved from harassment, both StemExpress and David Daleiden have indicated that StemExpress is the fetal tissue procurement company involved.

“The facts are now undeniable that Planned Parenthood had no “costs” to “reimburse” and every dollar they received for little baby hearts, brains and livers netted illegal profit,” wrote David Daleiden at the CMP website. “Planned Parenthood and their partners in crime must face justice under the law for their barbaric criminal profiteering from aborted baby parts.”

Democrats and those implicated by the report call it a smear campaign, with StemExpress’ lawyers challenging the documents’ authenticity and claiming that some were obtained illegally.

“The documents themselves are not evidence of unlawful conduct as any dollar amounts that they contain or discussion of pricing and costs may represent lawful, reimbursable costs associated with fetal tissue research,” Democratic committee staff wrote in a memo.

But the report outlines how a tissue company procurement technician working out of the abortion clinic is responsible for the collection and distribution of the fetal tissue. That technician gets consent from a patient, collects the fetal remains and ships them out. And because the work is done by the procurement company’s technician, there is little or no cost to the abortion clinic — so money they collect is profit. The committee also released pricing information they say shows a profit for the tissue company.

Several former U.S. prosecutors are expected to testify that federal laws have been violated. Republican Sen. Ben Sasse and Democratic Sen. Jeanne Shaheen are slated to testify as well.