I 

112TH CONGRESS 

1ST SESSION H. R. 1232 

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 

A BILL 

To amend the Internal Revenue Code of 1986 to eliminate 

certain tax benefits relating to abortion. 

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 Rev6 enue Code of 1986 is amended by adding at the end the 

7 following new subsection: 

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

9 INTO ACCOUNT.— 


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

2 taxable year for an abortion shall not be taken into 

3 account under subsection (a). 

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

5 apply to— 

6 ‘‘(A) an abortion— 

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

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

9 ‘‘(ii) in the case where a woman suf10 fers from a physical disorder, physical in11 jury, or physical illness that would, as cer12 tified by a physician, place the woman in 

13 danger of death unless an abortion is per14 formed, including a life-endangering phys15 ical condition caused by or arising from 

16 the pregnancy, and 

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

18 disease, or disorder that has been caused by or 

19 exacerbated by the performance of an abor20 tion.’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 


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1 SEC. 2. DISALLOWANCE OF REFUNDABLE CREDIT FOR COV2 ERAGE UNDER QUALIFIED HEALTH PLAN 

3 WHICH PROVIDES COVERAGE FOR ABOR4 TION. 

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

6 36B(c)(3) of the Internal Revenue Code of 1986 is amend7 ed by inserting before the period at the end the following: 

8 ‘‘or any health plan that includes coverage for abortions 

9 (other than any abortion or treatment described in section 

10 213(g)(2))’’. 

11 (b) OPTION TO PURCHASE OR OFFER SEPARATE

12 COVERAGE OR PLAN.—Paragraph (3) of section 36B(c) 

13 of such Code is amended by adding at the end the fol14 lowing new subparagraphs: 

15 ‘‘(C) SEPARATE ABORTION COVERAGE OR

16 PLAN ALLOWED.— 

17 ‘‘(i) OPTION TO PURCHASE SEPARATE

18 COVERAGE OR PLAN.—Nothing in subpara19 graph (A) shall be construed as prohibiting 

20 any individual from purchasing separate 

21 coverage for abortions described in such 

22 subparagraph, or a health plan that in23 cludes such abortions, so long as no credit 

24 is allowed under this section with respect 

25 to the premiums for such coverage or plan. 


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1 ‘‘(ii) OPTION TO OFFER COVERAGE OR

2 PLAN.—Nothing in subparagraph (A) shall 

3 restrict any non-Federal health insurance 

4 issuer offering a health plan from offering 

5 separate coverage for abortions described 

6 in such subparagraph, or a plan that in7 cludes such abortions, so long as premiums 

8 for such separate coverage or plan are not 

9 paid for with any amount attributable to 

10 the credit allowed under this section (or 

11 the amount of any advance payment of the 

12 credit under section 1412 of the Patient 

13 Protection and Affordable Care Act).’’. 

14 (c) EFFECTIVE DATE.—The amendment made by 

15 this section shall apply to taxable years ending after De16 cember 31, 2011. 

17 SEC. 3. DISALLOWANCE OF SMALL EMPLOYER HEALTH IN18 SURANCE EXPENSE CREDIT FOR PLAN 

19 WHICH INCLUDES COVERAGE FOR ABOR20 TION. 

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

22 the Internal Revenue Code of 1986 is amended— 

23 (1) by striking ‘‘Any term’’ and inserting the 

24 following: 

25 ‘‘(1) IN GENERAL.—Any term’’, and 


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1 (2) by adding at the end the following new 

2 paragraph: 

3 ‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING

4 COVERAGE FOR ABORTION.—The terms ‘qualified 

5 health plan’ and ‘health insurance coverage’ shall 

6 not include any health plan or benefit that includes 

7 coverage for abortions (other than any abortion or 

8 treatment described in section 213(g)(2)).’’. 

9 (b) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

12 SEC. 4. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 

13 CERTAIN ACCOUNTS AND ARRANGEMENTS 

14 INCLUDED IN GROSS INCOME. 

15 (a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

16 CAFETERIA PLANS.—Section 125 of the Internal Revenue 

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

18 and (l) as subsections (l) and (m), respectively, and by 

19 inserting after subsection (j) the following new subsection: 

20 ‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE

21 SPENDING ARRANGEMENT INCLUDED IN GROSS IN22 COME.—Notwithstanding section 105(b), gross income 

23 shall include any reimbursement for expenses incurred for 

24 an abortion (other than any abortion or treatment de25 scribed in section 213(g)(2)) from a health flexible spendVerDate Mar 15 2010 04:24 Mar 30, 2011 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1232.IH H1232

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1 ing arrangement provided under a cafeteria plan. Such re2 imbursement shall not fail to be a qualified benefit for 

3 purposes of this section merely as a result of such inclu4 sion in gross income.’’. 

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

6 of such Code is amended by inserting before the period 

7 at the end the following: ‘‘, except that any such amount 

8 used to pay for an abortion (other than any abortion or 

9 treatment described in section 213(g)(2)) shall be included 

10 in the gross income of such holder’’. 

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

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

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

14 for an abortion (other than any abortion or treatment de15 scribed in section 213(g)(2)) shall be included in the gross 

16 income of such beneficiary’’. 

17 (d) EFFECTIVE DATES.— 

18 (1) FSA REIMBURSEMENTS.—The amendment 

19 made by subsection (a) shall apply to expenses in20 curred with respect to taxable years beginning after 

21 the date of the enactment of this Act. 

22 (2) DISTRIBUTIONS FROM SAVINGS AC23 COUNTS.—The amendments made by subsection (b) 

24 and (c) shall apply to amounts paid with respect to 


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1 taxable years beginning after the date of the enact2 ment of this Act. 

Æ 


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