Travel for Care Act

Subjects: Taxation

Summary:  <p><strong>Travel for Care Act </strong></p> <p>This bill allows a tax exemption for employer-reimbursed travel expenses for abortion-related care. These are expenses incurred by an employee or employee family members for travel, including meals and lodging, to receive an abortion or follow-up care related to such abortion. The bill also allows a medical expense tax deduction for such abortion-related travel expenses.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3132 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 3132

    To amend the Internal Revenue Code of 1986 to exclude employer-
reimbursed travel expenses for abortion-related care from taxation, and 
                          for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 9, 2023

Mr. Blumenauer introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committees on 
 Education and the Workforce, and Energy and Commerce, for a period to 
      be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to exclude employer-
reimbursed travel expenses for abortion-related care from taxation, and 
                          for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Travel for Care Act''.

SEC. 2. TAX TREATMENT OF ABORTION-RELATED TRAVEL ARRANGEMENTS.

    (a) Amendments to the Internal Revenue Code of 1986.--
            (1) Exception from group health plan requirements for 
        abortion-related travel arrangements.--Section 9831 of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new subsection:
    ``(e) Exception for Abortion-Related Travel Arrangements.--
            ``(1) In general.--For purposes of this title (and 
        notwithstanding any other provision of this title), the term 
        `group health plan' shall not include any abortion-related 
        travel arrangement.
            ``(2) Abortion-related travel arrangement.--For purposes of 
        this section, the term `abortion-related travel arrangement' 
        means an arrangement which--
                    ``(A) is funded by an employer, and
                    ``(B) provides for the payment of, or reimbursement 
                of, an employee for expenses incurred by the employee 
                or the family members of such employee (as determined 
                under the terms of the arrangement) for travel, 
                including meals and lodging, to receive an abortion or 
                follow-up care related to such abortion.''.
            (2) Meals and lodging related to travel for abortion-
        related medical care included as amounts paid for medical care; 
        increased limitation for such amounts.--Section 213(d) of such 
        Code is amended--
                    (A) in paragraph (1), by striking ``or'' at the end 
                of subparagraph (C), by striking the period at the end 
                of subparagraph (D) and inserting ``, or'', and by 
                adding at the end the following new subparagraph:
                    ``(E) in the case of an abortion or follow-up care 
                related to an abortion, for meals and lodging while 
                away from home primarily for and essential to such care 
                if there is no significant element of personal 
                pleasure, recreation, or vacation in the travel away 
                from home.'', and
                    (B) in paragraph (2)--
                            (i) in the heading, by striking ``Amounts 
                        paid for certain lodging away from home treated 
                        as paid for medical care'' and inserting 
                        ``Special rules for lodging and meals'',
                            (ii) by redesignating subparagraphs (A) and 
                        (B) as clauses (i) and (ii), respectively,
                            (iii) by striking ``Amounts paid for 
                        lodging'' and inserting:
                    ``(A) Amounts paid for certain lodging away from 
                home treated as paid for medical care.--Amounts paid 
                for lodging other than lodging described in paragraph 
                (1)(E)'', and
                            (iv) by adding at the end the following new 
                        subparagraph:
                    ``(B) Limitation on amounts taken into account for 
                meals and lodging related to abortion-related medical 
                care.--In the case of amounts paid for meals and 
                lodging as described in subparagraph (E) of paragraph 
                (1), the amount taken into account under such 
                subparagraph shall not exceed, with respect to each 
                night and each individual, the maximum per diem rates 
                for official Federal Government travel published 
                annually by the General Services Administration, the 
                Department of State, and the Department of Defense.''.
            (3) Abortion-related travel arrangements disregarded for 
        purposes of health savings account eligibility.--Section 
        223(c)(1)(B)(ii) of such Code is amended by striking ``or'' 
        after ``long-term care,'' and by inserting ``or coverage under 
        an abortion-related travel arrangement (as defined in section 
        9831(e)(2)),'' after ``other remote care,''.
            (4) Effective date.--The amendments made by this subsection 
        shall apply to amounts paid or incurred after June 23, 2022.
    (b) Amendments to the Employee Retirement Income Security Act of 
1974.--
            (1) In general.--Section 733(a)(1) of the Employee 
        Retirement Income Security Act of 1974 (29 U.S.C. 1191b(a)(1)) 
        is amended by inserting ``or any abortion-related travel 
        arrangement (as defined in section 9831(e)(2) of such Code)'' 
        before the period at the end.
            (2) Exception from continuation coverage requirements, 
        etc.--Section 607(1) of such Act (29 U.S.C. 1167(1)) is amended 
        by inserting ``or any abortion-related travel arrangement (as 
        defined in section 9831(e)(2) of such Code)'' before the period 
        at the end.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to plan years beginning after June 23, 2022.
    (c) Amendments to the Public Health Service Act.--
            (1) In general.--Section 2791(a)(1) of the Public Health 
        Service Act (42 U.S.C. 300gg-91(a)(1)) is amended by inserting 
        ``or any abortion-related travel arrangement (as defined in 
        section 9831(e)(2) of such Code)'' before the period at the 
        end.
            (2) Exception from continuation coverage requirements.--
        Section 2208(1) of the Public Health Service Act (42 U.S.C. 
        300bb-8(1)) is amended by inserting ``or any abortion-related 
        travel arrangement (as defined in section 9831(e)(2) of such 
        Code)'' before the period at the end.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to plan years beginning after June 23, 2022.

SEC. 3. SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR CONTRACEPTION, 
              ABORTION, AND ABORTION-RELATED EXPENSES.

    (a) In General.--Section 223(c)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(H) Safe harbor for absence of deductible for 
                contraception, abortion, and abortion-related 
                expenses.--A plan shall not fail to be treated as a 
                high deductible health plan by reason of failing to 
                have a deductible for contraception, abortion, or 
                abortion-related travel expenses described in section 
                9831(e)(2).''.
    (b) Effective Date.--The amendments made by this subsection shall 
apply to plan years beginning after June 23, 2022.
                                 &lt;all&gt;
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