The "Ban Offshore Abortion Tourism Act," or "BOAT Act," seeks to prohibit abortions within the admiralty and maritime jurisdiction of the United States. It establishes a new federal offense for knowingly performing an abortion that results in the death of a human fetus in these areas, punishable by fines, imprisonment, or both. However, the bill outlines exceptions for abortions medically necessary to save the pregnant woman's life due to a physical condition. Further exceptions apply if the pregnancy resulted from rape of an adult woman who received prior counseling or medical treatment, or from rape or incest involving a minor where the incident was reported to authorities. Importantly, the legislation explicitly protects the woman undergoing the abortion from prosecution. It also creates civil remedies, allowing a woman or a parent of a minor to sue the person who performed a violating abortion for various damages, including attorney's fees.