IB 

Union Calendar No. 27 

112TH CONGRESS 

1ST SESSION H. R. 1232 

[Report No. 112–55] 

To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits 

relating to abortion. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 29, 2011 

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

on Ways and Means 

APRIL 6, 2011 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

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

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


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A BILL 

To amend the Internal Revenue Code of 1986 to eliminate 

certain tax benefits relating to abortion. 


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

3 SECTION 1. DEDUCTION FOR MEDICAL EXPENSES NOT AL4 LOWED FOR ABORTIONS. 

5 (a) IN GENERAL.—Section 213 of the Internal Revenue 

6 Code of 1986 is amended by adding at the end the following 

7 new subsection: 

8 ‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN INTO

9 ACCOUNT.— 

10 ‘‘(1) IN GENERAL.—An amount paid during the 

11 taxable year for an abortion shall not be taken into 

12 account under subsection (a). 

13 ‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 

14 apply to— 

15 ‘‘(A) an abortion— 

16 ‘‘(i) in the case of a pregnancy that is 

17 the result of an act of rape or incest, or 

18 ‘‘(ii) in the case where a woman suffers 

19 from a physical disorder, physical injury, 

20 or physical illness that would, as certified 

21 by a physician, place the woman in danger 

22 of death unless an abortion is performed, 

23 including a life-endangering physical condi24 tion caused by or arising from the preg25 nancy, and 


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1 ‘‘(B) the treatment of any infection, injury, 

2 disease, or disorder that has been caused by or 

3 exacerbated by the performance of an abortion.’’. 

4 (b) EFFECTIVE DATE.—The amendment made by this 

5 section shall apply to taxable years beginning after the date 

6 of the enactment of this Act. 

7 SEC. 2. DISALLOWANCE OF REFUNDABLE CREDIT FOR COV8 ERAGE UNDER QUALIFIED HEALTH PLAN 

9 WHICH PROVIDES COVERAGE FOR ABORTION. 

10 (a) IN GENERAL.—Subparagraph (A) of section 

11 36B(c)(3) of the Internal Revenue Code of 1986 is amended 

12 by inserting before the period at the end the following: ‘‘or 

13 any health plan that includes coverage for abortions (other 

14 than any abortion or treatment described in section 

15 213(g)(2))’’. 

16 (b) OPTION TO PURCHASE OR OFFER SEPARATE COV17 ERAGE OR PLAN.—Paragraph (3) of section 36B(c) of such 

18 Code is amended by adding at the end the following new 

19 subparagraph: 

20 ‘‘(C) SEPARATE ABORTION COVERAGE OR

21 PLAN ALLOWED.— 

22 ‘‘(i) OPTION TO PURCHASE SEPARATE

23 COVERAGE OR PLAN.—Nothing in subpara24 graph (A) shall be construed as prohibiting 

25 any individual from purchasing separate 


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1 coverage for abortions described in such sub2 paragraph, or a health plan that includes 

3 such abortions, so long as no credit is al4 lowed under this section with respect to the 

5 premiums for such coverage or plan. 

6 ‘‘(ii) OPTION TO OFFER COVERAGE OR

7 PLAN.—Nothing in subparagraph (A) shall 

8 restrict any non-Federal health insurance 

9 issuer offering a health plan from offering 

10 separate coverage for abortions described in 

11 such subparagraph, or a plan that includes 

12 such abortions, so long as premiums for 

13 such separate coverage or plan are not paid 

14 for with any amount attributable to the 

15 credit allowed under this section (or the 

16 amount of any advance payment of the 

17 credit under section 1412 of the Patient 

18 Protection and Affordable Care Act).’’. 

19 (c) EFFECTIVE DATE.—The amendment made by this 

20 section shall apply to taxable years ending after December 

21 31, 2013. 


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1 SEC. 3. DISALLOWANCE OF SMALL EMPLOYER HEALTH IN2 SURANCE EXPENSE CREDIT FOR PLAN WHICH 

3 INCLUDES COVERAGE FOR ABORTION. 

4 (a) IN GENERAL.—Subsection (h) of section 45R of the 

5 Internal Revenue Code of 1986 is amended— 

6 (1) by striking ‘‘Any term’’ and inserting the fol7 lowing: 

8 ‘‘(1) IN GENERAL.—Any term’’, and 

9 (2) by adding at the end the following new para10 graph: 

11 ‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING

12 COVERAGE FOR ABORTION.—The terms ‘qualified 

13 health plan’ and ‘health insurance coverage’ shall not 

14 include any health plan or benefit that includes cov15 erage for abortions (other than any abortion or treat16 ment described in section 213(g)(2)).’’. 

17 (b) EFFECTIVE DATE.—The amendments made by this 

18 section shall apply to taxable years beginning after the date 

19 of the enactment of this Act. 

20 SEC. 4. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 

21 CERTAIN ACCOUNTS AND ARRANGEMENTS 

22 INCLUDED IN GROSS INCOME. 

23 (a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

24 CAFETERIA PLANS.—Section 125 of the Internal Revenue 

25 Code of 1986 is amended by redesignating subsections (k) 


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1 and (l) as subsections (l) and (m), respectively, and by in2 serting after subsection (j) the following new subsection: 

3 ‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE

4 SPENDING ARRANGEMENT INCLUDED IN GROSS INCOME.— 

5 Notwithstanding section 105(b), gross income shall include 

6 any reimbursement for expenses incurred for an abortion 

7 (other than any abortion or treatment described in section 

8 213(g)(2)) from a health flexible spending arrangement pro9 vided under a cafeteria plan. Such reimbursement shall not 

10 fail to be a qualified benefit for purposes of this section 

11 merely as a result of such inclusion in gross income.’’. 

12 (b) ARCHER MSAS.—Paragraph (1) of section 220(f) 

13 of such Code is amended by inserting before the period at 

14 the end the following: ‘‘, except that any such amount used 

15 to pay for an abortion (other than any abortion or treat16 ment described in section 213(g)(2)) shall be included in 

17 the gross income of such holder’’. 

18 (c) HSAS.—Paragraph (1) of section 223(f) of such 

19 Code is amended by inserting before the period at the end 

20 the following: ‘‘, except that any such amount used to pay 

21 for an abortion (other than any abortion or treatment de22 scribed in section 213(g)(2)) shall be included in the gross 

23 income of such beneficiary’’. 

24 (d) EFFECTIVE DATES.— 


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1 (1) FSA REIMBURSEMENTS.—The amendment 

2 made by subsection (a) shall apply to expenses in3 curred with respect to taxable years beginning after 

4 the date of the enactment of this Act. 

5 (2) DISTRIBUTIONS FROM SAVINGS ACCOUNTS.— 

6 The amendments made by subsection (b) and (c) shall 

7 apply to amounts paid with respect to taxable years 

8 beginning after the date of the enactment of this Act. 


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Union Calendar No. 27 

112TH CONGRESS 

1ST SESSION H. R. 1232 

[Report No. 112–55] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

eliminate certain tax benefits relating to abortion. 

APRIL 6, 2011 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


jlentini on DSKJ8SOYB1PROD with BILLS