I 
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 consider-
ation 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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Travel for Care Act’’. 
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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 Rev-
enue 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
ARRANGE-
MENT.—For purposes of this section, the term 
‘abortion-related travel arrangement’ means an ar-
rangement which— 
‘‘(A) is funded by an employer, and 
‘‘(B) provides for the payment of, or reim-
bursement of, an employee for expenses in-
curred by the employee or the family members 
of such employee (as determined under the 
terms of the arrangement) for travel, including 
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meals and lodging, to receive an abortion or fol-
low-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 in-
serting ‘‘, or’’, and by adding at the end the fol-
lowing 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 va-
cation 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’’, 
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(ii) by redesignating subparagraphs 
(A) and (B) as clauses (i) and (ii), respec-
tively, 
(iii) by striking ‘‘Amounts paid for 
lodging’’ and inserting: 
‘‘(A) AMOUNTS PAID FOR CERTAIN LODG-
ING 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 RE-
LATED
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 ac-
count under such subparagraph shall not ex-
ceed, with respect to each night and each indi-
vidual, the maximum per diem rates for official 
Federal Government travel published annually 
by the General Services Administration, the De-
partment of State, and the Department of De-
fense.’’. 
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(3) ABORTION-RELATED
TRAVEL
ARRANGE-
MENTS 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 arrange-
ment (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 in-
curred 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 de-
fined in section 9831(e)(2) of such Code)’’ before 
the period at the end. 
(2) EXCEPTION
FROM
CONTINUATION
COV-
ERAGE
REQUIREMENTS, ETC.—Section 607(1) of 
such Act (29 U.S.C. 1167(1)) is amended by insert-
ing ‘‘or any abortion-related travel arrangement (as 
defined in section 9831(e)(2) of such Code)’’ before 
the period at the end. 
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(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to plan years begin-
ning 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
COV-
ERAGE
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 begin-
ning after June 23, 2022. 
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SEC. 3. SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR 
CONTRACEPTION, 
ABORTION, 
AND 
ABOR-
TION-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 DE-
DUCTIBLE
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 de-
ductible for contraception, abortion, or abor-
tion-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. 
Æ 
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