HR 1232 IHRHCommentsClose CommentsPermalink

Union Calendar No. 27CommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 1232CommentsClose CommentsPermalink

[Report No. 112-55]CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.CommentsClose CommentsPermalink

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

March 29, 2011CommentsClose CommentsPermalink

Mr. CAMP introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

April 6, 2011CommentsClose CommentsPermalink

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedCommentsClose CommentsPermalink

[Strike out all after the enacting clause and insert the part printed in italic]CommentsClose CommentsPermalink

[For text of introduced bill, see copy of bill as introduced on March 29, 2011]CommentsClose CommentsPermalink

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A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, CommentsClose CommentsPermalink

SECTION 1. DEDUCTION FOR MEDICAL EXPENSES NOT ALLOWED FOR ABORTIONS.

(a) In General- Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: CommentsClose CommentsPermalink





‘(g) Amounts Paid for Abortion Not Taken Into Account- CommentsClose CommentsPermalink





‘(1) IN GENERAL- An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a). CommentsClose CommentsPermalink





‘(2) EXCEPTIONS- Paragraph (1) shall not apply to-- CommentsClose CommentsPermalink





‘(A) an abortion-- CommentsClose CommentsPermalink





‘(i) in the case of a pregnancy that is the result of an act of rape or incest, or CommentsClose CommentsPermalink





‘(ii) in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy, and CommentsClose CommentsPermalink





‘(B) the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion.’. CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. CommentsClose CommentsPermalink

SEC. 2. DISALLOWANCE OF REFUNDABLE CREDIT FOR COVERAGE UNDER QUALIFIED HEALTH PLAN WHICH PROVIDES COVERAGE FOR ABORTION.

(a) In General- Subparagraph (A) of section 36B(c)(3) of the Internal Revenue Code of 1986 is amended by inserting before the period at the end the following: ‘or any health plan that includes coverage for abortions (other than any abortion or treatment described in section 213(g)(2))’. CommentsClose CommentsPermalink





(b) Option Tto Purchase or Offer Separate Coverage or Plan- Paragraph (3) of section 36B(c) of such Code is amended by adding at the end the following new subparagraphs: CommentsClose CommentsPermalink





‘(C) SEPARATE ABORTION COVERAGE OR PLAN ALLOWED- CommentsClose CommentsPermalink





‘(i) OPTION TO PURCHASE SEPARATE COVERAGE OR PLAN- Nothing in subparagraph (A) shall be construed as prohibiting any individual from purchasing separate coverage for abortions described in such subparagraph, or a health plan that includes such abortions, so long as no credit is allowed under this section with respect to the premiums for such coverage or plan. CommentsClose CommentsPermalink





‘(ii) OPTION TO OFFER COVERAGE OR PLAN- Nothing in subparagraph (A) shall restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for abortions described in such subparagraph, or a plan that includes such abortions, so long as premiums for such separate coverage or plan are not paid for with any amount attributable to the credit allowed under this section (or the amount of any advance payment of the credit under section 1412 of the Patient Protection and Affordable Care Act).’. CommentsClose CommentsPermalink





(c) Effective Date- The amendment made by this section shall apply to taxable years ending after December 31, 20113. CommentsClose CommentsPermalink

SEC. 3. DISALLOWANCE OF SMALL EMPLOYER HEALTH INSURANCE EXPENSE CREDIT FOR PLAN WHICH INCLUDES COVERAGE FOR ABORTION.

(a) In General- Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended-- CommentsClose CommentsPermalink





(1) by striking ‘Any term’ and inserting the following: CommentsClose CommentsPermalink





‘(1) IN GENERAL- Any term’, and CommentsClose CommentsPermalink





(2) by adding at the end the following new paragraph: CommentsClose CommentsPermalink





‘(2) EXCLUSION OF HEALTH PLANS INCLUDING COVERAGE FOR ABORTION- The terms ‘qualified health plan’ and ‘health insurance coverage’ shall not include any health plan or benefit that includes coverage for abortions (other than any abortion or treatment described in section 213(g)(2)).’. CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. CommentsClose CommentsPermalink

SEC. 4. DISTRIBUTIONS FOR ABORTION EXPENSES FROM CERTAIN ACCOUNTS AND ARRANGEMENTS INCLUDED IN GROSS INCOME.

(a) Flexible Spending Arrangements Under Cafeteria Plans- Section 125 of the Internal Revenue Code of 1986 is amended by redesignating subsections (k) and (l) as subsections (l) and (m), respectively, and by inserting after subsection (j) the following new subsection: CommentsClose CommentsPermalink





‘(k) Abortion Reimbursement From Flexible Spending Arrangement Included in Gross Income- Notwithstanding section 105(b), gross income shall include any reimbursement for expenses incurred for an abortion (other than any abortion or treatment described in section 213(g)(2)) from a health flexible spending arrangement provided under a cafeteria plan. Such reimbursement shall not fail to be a qualified benefit for purposes of this section merely as a result of such inclusion in gross income.’. CommentsClose CommentsPermalink





(b) Archer MSAs- Paragraph (1) of section 220(f) of such Code is amended by inserting before the period at the end the following: ‘, except that any such amount used to pay for an abortion (other than any abortion or treatment described in section 213(g)(2)) shall be included in the gross income of such holder’. CommentsClose CommentsPermalink





(c) HSAs- Paragraph (1) of section 223(f) of such Code is amended by inserting before the period at the end the following: ‘, except that any such amount used to pay for an abortion (other than any abortion or treatment described in section 213(g)(2)) shall be included in the gross income of such beneficiary’. CommentsClose CommentsPermalink





(d) Effective Dates- CommentsClose CommentsPermalink





(1) FSA REIMBURSEMENTS- The amendment made by subsection (a) shall apply to expenses incurred with respect to taxable years beginning after the date of the enactment of this Act. CommentsClose CommentsPermalink





(2) DISTRIBUTIONS FROM SAVINGS ACCOUNTS- The amendments made by subsection (b) and (c) shall apply to amounts paid with respect to taxable years beginning after the date of the enactment of this Act. CommentsClose CommentsPermalink

Union Calendar No. 27CommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 1232CommentsClose CommentsPermalink

[Report No. 112-55]CommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.CommentsClose CommentsPermalink

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April 6, 2011CommentsClose CommentsPermalink

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedCommentsClose CommentsPermalink