I 

116TH CONGRESS 

2D SESSION H. R. 7825 

To amend the Internal Revenue Code of 1986 to create increased opportunities for savings to HSA, MSA, and FSA plans, to mitigate the financial 

strain on families caused by COVID–19, to provide for child nutrition, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2020 

Mr. BUCK introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to create 

increased opportunities for savings to HSA, MSA, and 

FSA plans, to mitigate the financial strain on families 

caused by COVID–19, to provide for child nutrition, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Pandemic Eradication 

5 and Enhanced Prevention through Savings Act’’ or the 

6 ‘‘PEEPS Act’’. 


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1 SEC. 2. MODIFICATIONS OF HSAS, ARCHER MSAS, AND 

2 FSAS. 

3 (a) COBRA COVERAGE.— 

4 (1) HSA.—Section 223(d)(2) of the Internal 

5 Revenue Code of 1986 is amended by adding at the 

6 end the following: 

7 ‘‘(E) COBRA COVERAGE.—Subparagraph 

8 (B) shall not apply to amounts paid during cal9 endar year 2020 for premiums for coverage 

10 under a group health plan pursuant to section 

11 4980B(f).’’. 

12 (2) FSA.—Section 106 of such Code is amend13 ed by adding at the end the following: 

14 ‘‘(h) FSA PAYMENTS FOR COBRA COVERAGE.—A 

15 plan shall not fail to be treated as a health flexible spend16 ing arrangement under this section merely because such 

17 plan provides for a distribution during calendar year 2020 

18 to make payments for premiums for coverage under a 

19 group health plan pursuant to section 4980B(f).’’. 

20 (b) HEALTH INSURANCE PREMIUMS FOR THOSE

21 NOT COVERED BY EMPLOYER-SPONSORED HEALTH

22 PLAN DURING 2020.— 

23 (1) HSA.—Section 223(d)(2) of such Code, as 

24 amended by subsection (a), is amended by adding at 

25 the end the following: 


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1 ‘‘(F) HEALTH INSURANCE PREMIUMS FOR

2 THOSE NOT COVERED BY EMPLOYER-SPON3 SORED COVERAGE IN 2020.—Subparagraph (B) 

4 shall not apply to amounts paid during calendar 

5 year 2020 for premiums for coverage under a 

6 health plan for any month for which the health 

7 plan of the individual— 

8 ‘‘(i) is not an employer-sponsored 

9 health plan, and 

10 ‘‘(ii) does not include coverage for 

11 abortions (other than any abortion nec12 essary to save the life of the mother or any 

13 abortion with respect to a pregnancy that 

14 is the result of an act of rape or incest).’’. 

15 (2) ARCHER MSA.—Section 220(d)(2) of such 

16 Code is amended by adding at the end the following: 

17 ‘‘(D) HEALTH INSURANCE PREMIUMS FOR

18 THOSE NOT COVERED BY EMPLOYER-SPON19 SORED COVERAGE IN 2020.—Subparagraph (B) 

20 shall not apply to amounts paid during calendar 

21 year 2020 for premiums for coverage under a 

22 high deductible health plan for any month for 

23 which the health plan of the individual— 

24 ‘‘(i) is not an employer-sponsored 

25 health plan, and 


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1 ‘‘(ii) does not include coverage for 

2 abortions (other than any abortion nec3 essary to save the life of the mother or any 

4 abortion with respect to a pregnancy that 

5 is the result of an act of rape or incest).’’. 

6 (3) FSA.—Section 106 of such Code, as 

7 amended by subsection (a), is amended by adding at 

8 the end the following: 

9 ‘‘(i) HEALTH INSURANCE PREMIUMS FOR THOSE

10 NOT ELIGIBLE FOR EMPLOYER-SPONSORED COVERAGE

11 IN 2020 AND 2021.—A plan shall not fail to be treated 

12 as a health flexible spending arrangement under this sec13 tion merely because such plan provides for a distribution 

14 during calendar year 2020 or 2021 for premiums for cov15 erage for medical expenses under an accident or health 

16 plan of a plan beneficiary if the beneficiary is not eligible 

17 for coverage by an employer-sponsored health plan. The 

18 preceding sentence shall only apply if the coverage does 

19 not include coverage for abortions (other than any abor20 tion necessary to save the life of the mother or any abor21 tion with respect to a pregnancy that is the result of an 

22 act of rape or incest).’’. 

23 (c) HSAS WITHOUT HIGH DEDUCTIBLE HEALTH

24 PLANS FOR 2020 AND 2021.—Section 223 of such Code 

25 is amended by adding at the end the following: 


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1 ‘‘(i) SPECIAL RULE FOR CALENDAR YEARS 2020 

2 AND 2021.— 

3 ‘‘(1) IN GENERAL.—Notwithstanding subsection 

4 (c)(1)(A) and subject to paragraph (2), for calendar 

5 years 2020 and 2021, the term ‘eligible individual’ 

6 means, with respect to any month, any individual if 

7 the individual is covered under any health plan, in8 cluding any the following: 

9 ‘‘(A) GOVERNMENT SPONSORED PRO10 GRAMS.—Coverage under— 

11 ‘‘(i) The Medicare program under 

12 part A of title XVIII of the Social Security 

13 Act. 

14 ‘‘(ii) The Medicaid program under 

15 title XIX of the Social Security Act. 

16 ‘‘(iii) The CHIP program under title 

17 XXI of the Social Security Act or under a 

18 qualified CHIP look-alike program (as de19 fined in section 2107(g) of the Social Secu20 rity Act). 

21 ‘‘(iv) Medical coverage under chapter 

22 55 of title 10, United States Code, includ23 ing coverage under the TRICARE pro24 gram. 


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1 ‘‘(v) A health care program under 

2 chapter 17 or 18 of title 38, United States 

3 Code, as determined by the Secretary of 

4 Veterans Affairs, in coordination with the 

5 Secretary of Health and Human Services 

6 and the Secretary. 

7 ‘‘(vi) A health plan under section 

8 2504(e) of title 22, United States Code 

9 (relating to Peace Corps volunteers). 

10 ‘‘(vii) The Non-appropriated Fund 

11 Health Benefits Program of the Depart12 ment of Defense, established under section 

13 349 of the National Defense Authorization 

14 Act for Fiscal Year 1995 (Public Law 

15 103–337; 10 U.S.C. 1587 note). 

16 ‘‘(B) EMPLOYER-SPONSORED PLAN.—Cov17 erage under an eligible employer-sponsored 

18 plan. 

19 ‘‘(C) PLANS IN THE INDIVIDUAL MAR20 KET.—Coverage under a health plan offered in 

21 the individual market within a State. 

22 ‘‘(D) GRANDFATHERED HEALTH PLAN.— 

23 Coverage under a grandfathered health plan. 

24 ‘‘(E) COVERAGE.—Such other health bene25 fits coverage, such as a State health benefits 


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1 risk pool, as the Secretary of Health and 

2 Human Services, in coordination with the Sec3 retary, recognizes for purposes of this sub4 section. 

5 ‘‘(2) MODIFICATIONS.—For purposes of para6 graph (1), subsection (b)(8) shall be applied by sub7 stituting ‘health plan’ for ‘high deductible health 

8 plan’ each place it appears and subsection (c)(1)(B) 

9 shall not apply.’’. 

10 (d) WAIVER OF CARRYOVER LIMITATION ON FSA 

11 2020 FUNDS.—Section 106 of such Code, as amended by 

12 the preceding provisions of this section, is amended by 

13 adding at the end the following: 

14 ‘‘(j) FSA CARRYOVER WITHOUT LIMITATION ON

15 2020 CONTRIBUTIONS.—There shall be no limitation on 

16 the amount of funds contributed during 2020 to a health 

17 flexible spending arrangement under this section that may 

18 be carried over to the succeeding plan year.’’. 

19 (e) PREMIUM FOR BENEFITS UNDER MEDICARE FOR

20 2020.— 

21 (1) HSA.—Section 223(d)(2) of such Code, as 

22 amended by the preceding provisions of this section, 

23 is amended by adding at the end the following: 

24 ‘‘(G) PREMIUMS FOR BENEFITS UNDER

25 MEDICARE FOR 2020.—Subparagraph (B) shall 


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1 not apply to amounts paid during calendar year 

2 2020 for any monthly premium for benefits 

3 under part A of title XVIII of the Social Secu4 rity Act, any monthly premium for benefits 

5 under part B of such title, any monthly pre6 mium under a Medicare Advantage plan under 

7 part C of such title, or any monthly premium 

8 under a prescription drug plan under part D of 

9 such title.’’. 

10 (2) ARCHER MSA.—Section 220(d)(2) of such 

11 Code, as amended by the preceding provisions of this 

12 section, is amended by adding at the end the fol13 lowing: 

14 ‘‘(F) PREMIUMS FOR BENEFITS UNDER

15 MEDICARE FOR 2020.—Subparagraph (B) shall 

16 not apply to amounts paid during calendar year 

17 2020 for any monthly premium for benefits 

18 under part A of title XVIII of the Social Secu19 rity Act, any monthly premium for benefits 

20 under part B of such title, any monthly pre21 mium under a Medicare Advantage plan under 

22 part C of such title, or any monthly premium 

23 under a prescription drug plan under part D of 

24 such title.’’. 


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1 (3) FSA.—Section 106 of such Code, as 

2 amended by the preceding provisions of this section, 

3 is amended by adding at the end the following: 

4 ‘‘(k) FSA PAYMENTS FOR BENEFITS UNDER MEDI5 CARE FOR 2020.—A plan shall not fail to be treated as 

6 a health flexible spending arrangement under this section 

7 merely because such plan provides for a distribution dur8 ing calendar year 2020 for any monthly premium for bene9 fits under part A of title XVIII of the Social Security Act, 

10 any monthly premium for benefits under part B of such 

11 title, any monthly premium under a Medicare Advantage 

12 plan under part C of such title, or any monthly premium 

13 under a prescription drug plan under part D of such 

14 title.’’. 

15 (f) PAYMENT OF NON-DEPENDENT MEDICAL EX16 PENSES IN 2020.— 

17 (1) HSA.— 

18 (A) MEDICAL EXPENSES.—Section 

19 223(d)(2) of such Code, as amended by the pre20 ceding provisions of this section, is amended by 

21 adding at the end the following: 

22 ‘‘(F) NON-DEPENDENT MEDICAL EX23 PENSES IN 2020.—During calendar year 2020, 

24 subparagraph (A) shall be applied without re25 gard to the requirement that medical care be 


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1 for the individual, the spouse of such individual, 

2 and any dependent (as defined in section 152, 

3 determined without regard to subsections 

4 (b)(1), (b)(2), and (d)(1)(B) thereof) of such 

5 individual.’’. 

6 (B) ROLLOVER.—Section 223(f)(5) of such 

7 Code is amended by adding at the end the fol8 lowing: 

9 ‘‘(C) ROLLOVER GIFTS.—Notwithstanding 

10 the preceding provisions of this paragraph, an 

11 amount is described in this paragraph as a roll12 over contribution in the case of a taxable year 

13 beginning in 2020 and paragraph (2) shall not 

14 apply to any amount paid or distributed from 

15 a health savings account of a beneficiary to a 

16 health savings account of an individual who is 

17 not such beneficiary, the spouse of such bene18 ficiary, or any dependent (as defined in section 

19 152, determined without regard to subsections 

20 (b)(1), (b)(2), and (d)(1)(B) thereof) of such 

21 beneficiary, to the extent— 

22 ‘‘(i) the amount received is paid into 

23 the health savings account for the benefit 

24 of such individual not later than the 60th 

25 day after the day on which the account 


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1 beneficiary receives the payment or dis2 tribution, and 

3 ‘‘(ii) the aggregate amount of such 

4 transfers to all other individuals does not 

5 exceed $2,020 in 2020.’’. 

6 (C) DONATIONS TO QUALIFIED CHARITY.— 

7 Section 223(f) of such Code is amended by add8 ing at the end the following: 

9 ‘‘(9) DONATIONS TO QUALIFIED CHARITY.— 

10 ‘‘(A) DONATIONS ALLOWABLE.—Para11 graph (2) shall not apply to any amount paid 

12 or distributed from a health savings account to 

13 the extent the amount (not to exceed $10,000) 

14 is a qualified charitable contribution made by 

15 the account beneficiary during the taxable year. 

16 ‘‘(B) QUALIFIED CHARITABLE CONTRIBU17 TION.—For purposes of subparagraph (A), the 

18 term ‘qualified charitable contribution’ means a 

19 charitable contribution (as defined in section 

20 170(c))— 

21 ‘‘(i) which is made in cash, 

22 ‘‘(ii) for which a deduction is allow23 able under section 170 (determined with24 out regard to subsection (b) thereof and to 

25 subparagraph (C) of this paragraph), and 


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1 ‘‘(iii) which is— 

2 ‘‘(I) made to an organization de3 scribed in section 170(b)(1)(A), and 

4 ‘‘(II) not— 

5 ‘‘(aa) to an organization de6 scribed in section 509(a)(3), or 

7 ‘‘(bb) for the establishment 

8 of a new, or maintenance of an 

9 existing, donor advised fund (as 

10 defined in section 4966(d)(2)). 

11 ‘‘(C) DENIAL OF DEDUCTION.—No deduc12 tion shall be allowed for a distribution which is 

13 a contribution made pursuant to this para14 graph.’’. 

15 (2) ARCHER MSA.— 

16 (A) NON-DEPENDENT MEDICAL EXPENSES

17 IN 2020.—Section 220(d)(2) of such Code, as 

18 amended by the preceding provisions of this 

19 section, is amended by adding at the end the 

20 following: 

21 ‘‘(E) NON-DEPENDENT MEDICAL EX22 PENSES IN 2020.—During calendar year 2020, 

23 subparagraph (A) shall be applied without re24 gard to the requirement that medical care be 

25 for the individual, the spouse of such individual, 


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1 and any dependent (as defined in section 152, 

2 determined without regard to subsections 

3 (b)(1), (b)(2), and (d)(1)(B) thereof) of such 

4 individual.’’. 

5 (B) ROLLOVER.—Section 220(f)(5) of such 

6 Code is amended by adding at the end the fol7 lowing: 

8 ‘‘(C) ROLLOVER GIFTS.—Notwithstanding 

9 the preceding provisions of this paragraph, an 

10 amount is described in this paragraph as a roll11 over contribution in the case of a taxable year 

12 beginning in 2020 and paragraph (2) shall not 

13 apply to any amount paid or distributed from 

14 a health savings account of a beneficiary to a 

15 health savings account of an individual who is 

16 not such beneficiary, the spouse of such bene17 ficiary, or any dependent (as defined in section 

18 152, determined without regard to subsections 

19 (b)(1), (b)(2), and (d)(1)(B) thereof) of such 

20 beneficiary, to the extent— 

21 ‘‘(i) the amount received is paid into 

22 the health savings account for the benefit 

23 of such individual not later than the 60th 

24 day after the day on which the account 


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1 beneficiary receives the payment or dis2 tribution, and 

3 ‘‘(ii) the aggregate amount of such 

4 transfers to all other individuals does not 

5 exceed $2,020 in 2020.’’. 

6 (C) DONATIONS TO QUALIFIED CHARITY.— 

7 Section 220(f) of such Code is amended by add8 ing at the end the following: 

9 ‘‘(9) DONATIONS TO QUALIFIED CHARITY.— 

10 ‘‘(A) DONATIONS ALLOWABLE.—Para11 graph (2) shall not apply to any amount paid 

12 or distributed from a health savings account to 

13 the extent the amount (not to exceed $10,000) 

14 is a qualified charitable contribution made by 

15 the account beneficiary during the taxable year. 

16 ‘‘(B) QUALIFIED CHARITABLE CONTRIBU17 TION.—For purposes of subparagraph (A), the 

18 term ‘qualified charitable contribution’ means a 

19 charitable contribution (as defined in section 

20 170(c))— 

21 ‘‘(i) which is made in cash, 

22 ‘‘(ii) for which a deduction is allow23 able under section 170 (determined with24 out regard to subsection (b) thereof and to 

25 subparagraph (C) of this paragraph), and 


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1 ‘‘(iii) which is— 

2 ‘‘(I) made to an organization de3 scribed in section 170(b)(1)(A), and 

4 ‘‘(II) not— 

5 ‘‘(aa) to an organization de6 scribed in section 509(a)(3), or 

7 ‘‘(bb) for the establishment 

8 of a new, or maintenance of an 

9 existing, donor advised fund (as 

10 defined in section 4966(d)(2)). 

11 ‘‘(C) DENIAL OF DEDUCTION.—No deduc12 tion shall be allowed for a distribution which is 

13 a contribution made pursuant to this para14 graph.’’. 

15 (g) CAFETERIA PLANS.—Section 125 of such Code 

16 is amended by redesignating subsections (k) and (l) as 

17 subsections (l) and (m), respectively, and by inserting 

18 after subsection (j) the following new subsection: 

19 ‘‘(k) ADDITIONAL EMPLOYER CONTRIBUTIONS.— 

20 ‘‘(1) IN GENERAL.—A plan shall not fail to be 

21 treated as a cafeteria plan under this section merely 

22 because the employer makes contributions to em23 ployee health savings accounts during plan years be24 ginning in 2020 or 2021 without regard to choices 

25 made by participants. 


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1 ‘‘(2) APPLICABLE RULES.—For purposes of 

2 paragraph (1)— 

3 ‘‘(A) subsections (b) and (c) shall apply 

4 with respect to such contributions, 

5 ‘‘(B) the dollar limitation in subsection 

6 (i)(1) shall not apply with respect to such con7 tributions, and 

8 ‘‘(C) in the case of an eligible employer (as 

9 defined in subsection (j)(5)), the requirements 

10 of subsection (j) shall apply, except that such 

11 contributions shall be treated as in addition to 

12 contributions required under subsection 

13 (j)(3)(A).’’. 

14 (h) EXPANSION OF ALLOWABLE MEDICAL EXPENSES

15 FOR 2020.— 

16 (1) HSA.—Section 223(d)(2) of such Code, as 

17 amended by the preceding provisions of this section, 

18 is amended by adding at the end the following: 

19 ‘‘(H) ADDITIONAL ALLOWABLE MEDICAL

20 EXPENSES FOR 2020.—For calendar year 2020, 

21 amounts paid for masks, testing supplies, pain 

22 relievers and fever reducing OTC products, and 

23 for child nutrition shall be treated as paid for 

24 medical care.’’. 


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1 (2) ARCHER MSA.—Section 220(d)(2) of such 

2 Code, as amended by the preceding provisions of this 

3 section, is amended by adding at the end the fol4 lowing: 

5 ‘‘(G) ADDITIONAL ALLOWABLE MEDICAL

6 EXPENSES FOR 2020.—For calendar year 2020, 

7 amounts paid for masks, testing supplies, pain 

8 relievers and fever reducing OTC products, and 

9 for child nutrition shall be treated as paid for 

10 medical care.’’. 

11 (3) FSA.—Section 106 of such Code, as 

12 amended by the preceding provisions of this section, 

13 is amended by adding at the end the following: 

14 ‘‘(k) ADDITIONAL ALLOWABLE MEDICAL EXPENSES

15 FOR 2020.—For calendar year 2020, amounts paid for 

16 masks, testing supplies, pain relievers and fever reducing 

17 OTC products, and for child nutrition shall be treated as 

18 paid for medical care.’’. 

19 (i) INCREASE HSA AND MSA CONTRIBUTION LIMITS

20 FOR 2020.— 

21 (1) HSA.—Section 223(b) of such Code is 

22 amended by adding at the end the following: 

23 ‘‘(9) INCREASE IN CONTRIBUTION LIMITS FOR

24 2020.—In the case of any taxable year beginning in 

25 calendar year 2020, the amount allowed as a deducVerDate Sep 11 2014 23:11 Aug 15, 2020 Jkt 099200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\H7825.IH H7825

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1 tion under subsection (a) shall be 120 percent of the 

2 amount allowed as a deduction under subsection (a) 

3 without regard to this paragraph.’’. 

4 (2) ARCHER MSA.—Section 220(b) of such 

5 Code is amended by adding at the end the following: 

6 ‘‘(8) INCREASE IN CONTRIBUTION LIMITS FOR

7 2020.—In the case of any taxable year beginning in 

8 calendar year 2020, the amount allowed as a deduc9 tion under subsection (a) shall be 120 percent of the 

10 amount allowed as a deduction under subsection (a) 

11 without regard to this paragraph.’’. 

12 (j) INCREASE HSA AND MSA CONTRIBUTION LIMITS

13 FOR BENEFICIARIES HOSPITALIZED OR TESTING POSI14 TIVE FOR COVID–19.— 

15 (1) HSA.—Section 223(b) of such Code, as 

16 amended by the preceding provisions of this section, 

17 is amended by adding at the end the following: 

18 ‘‘(10) INCREASE IN CONTRIBUTION LIMITS HOS19 PITALIZED OR TESTING POSITIVE FOR COVID–19.— 

20 In the case of any taxable year beginning in cal21 endar year 2020 or 2021 in which the account bene22 ficiary or any individual described in paragraph 

23 (2)(A) is hospitalized or tests positive for COVID– 

24 19, the amount allowed as a deduction under sub25 section (a) shall, be 300 percent of the amount alVerDate Sep 11 2014 23:11 Aug 15, 2020 Jkt 099200 PO 00000 Frm 00018 Fmt 6652 Sfmt 6201 E:\BILLS\H7825.IH H7825

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1 lowed as a deduction under subsection (a) without 

2 regard to this paragraph and paragraph (9).’’. 

3 (2) ARCHER MSA.—Section 220(b) of such 

4 Code is amended by adding at the end the following: 

5 ‘‘(9) INCREASE IN CONTRIBUTION LIMITS FOR

6 BENEFICIARIES HOSPITALIZED OR TESTING POSI7 TIVE FOR COVID–19.—In the case of any taxable 

8 year beginning in calendar year 2020 or 2021 in 

9 which the account beneficiary or any individual de10 scribed in paragraph (2)(A) is hospitalized or tests 

11 positive for COVID–19, the amount allowed as a de12 duction under subsection (a) shall, be 300 percent of 

13 the amount allowed as a deduction under subsection 

14 (a) without regard to this paragraph and paragraph 

15 (8).’’. 

16 (k) EFFECTIVE DATE.—The amendments made by 

17 this Act shall apply to years ending after the date of the 

18 enactment of this Act. 

19 SEC. 3. DISALLOWANCE OF COSTS FOR ABORTION. 

20 (a) HSA.—Paragraph (2) of section 223(d) of the In21 ternal Revenue Code of 1986, as amended by the pre22 ceding provisions of this Act, is amended by adding at the 

23 end the following new subparagraph: 

24 ‘‘(I) DISALLOWANCE OF COSTS FOR ABOR25 TION.—Such term shall not include any 


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1 amounts paid for any abortion or premiums of 

2 any health insurance that includes coverage of 

3 abortion, other than— 

4 ‘‘(i) in the case of a physical disorder, 

5 physical injury, or physical illness which 

6 would, as certified by a physician, place 

7 the pregnant individual in danger of death 

8 unless an abortion is performed, including 

9 a life-endangering physical condition 

10 caused by or arising from the pregnancy 

11 itself, and 

12 ‘‘(ii) in the case of a pregnancy result13 ing from an act of rape or incest.’’. 

14 (b) ARCHER MSA.—Paragraph (2) of section 220(d) 

15 of such, as amended by the preceding provisions of this 

16 Act, is amended by adding at the end the following new 

17 subparagraph: 

18 ‘‘(H) DISALLOWANCE OF COSTS FOR

19 ABORTION.—Such term shall not include any 

20 amounts paid for any abortion or premiums of 

21 any health insurance that includes coverage of 

22 abortion, other than— 

23 ‘‘(i) in the case of a physical disorder, 

24 physical injury, or physical illness which 

25 would, as certified by a physician, place 


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1 the pregnant individual in danger of death 

2 unless an abortion is performed, including 

3 a life-endangering physical condition 

4 caused by or arising from the pregnancy 

5 itself, and 

6 ‘‘(ii) in the case of a pregnancy result7 ing from an act of rape or incest.’’. 

8 (c) FSA.—Section 106 of such Code, as amended by 

9 the preceding provisions of this section, is amended by 

10 adding at the end the following: 

11 ‘‘(l) DISALLOWANCE OF COSTS FOR ABORTION.—A 

12 plan shall not be treated as a health flexible spending ar13 rangement under this section if such plan provides for any 

14 reimbursement of amounts paid for any abortion or pre15 miums of any health insurance that includes coverage of 

16 abortion, other than— 

17 ‘‘(1) in the case of a physical disorder, physical 

18 injury, or physical illness which would, as certified 

19 by a physician, place the pregnant individual in dan20 ger of death unless an abortion is performed, includ21 ing a life-endangering physical condition caused by 

22 or arising from the pregnancy itself, and 

23 ‘‘(2) in the case of a pregnancy resulting from 

24 an act of rape or incest.’’. 


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1 (d) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2020. 

Æ 


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