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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DEDUCTION FOR MEDICAL EXPENSES NOT AL-
LOWED FOR ABORTIONS. 
(a) IN GENERAL.—Section 213 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN 
INTO ACCOUNT.— 
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‘‘(1) IN GENERAL.—An amount paid during the 
taxable year for an abortion shall not be taken into 
account under subsection (a). 
‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 
apply to— 
‘‘(A) an abortion— 
‘‘(i) in the case of a pregnancy that is 
the result of an act of rape or incest, or 
‘‘(ii) in the case where a woman suf-
fers from a physical disorder, physical in-
jury, or physical illness that would, as cer-
tified by a physician, place the woman in 
danger of death unless an abortion is per-
formed, including a life-endangering phys-
ical condition caused by or arising from 
the pregnancy, and 
‘‘(B) the treatment of any infection, injury, 
disease, or disorder that has been caused by or 
exacerbated by the performance of an abor-
tion.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 2. DISALLOWANCE OF REFUNDABLE CREDIT FOR COV-
ERAGE UNDER QUALIFIED HEALTH PLAN 
WHICH PROVIDES COVERAGE FOR ABOR-
TION. 
(a) IN GENERAL.—Subparagraph (A) of section 
36B(c)(3) of the Internal Revenue Code of 1986 is amend-
ed by inserting before the period at the end the following: 
‘‘or any health plan that includes coverage for abortions 
(other than any abortion or treatment described in section 
213(g)(2))’’. 
(b) OPTION TO PURCHASE OR OFFER SEPARATE 
COVERAGE OR PLAN.—Paragraph (3) of section 36B(c) 
of such Code is amended by adding at the end the fol-
lowing new subparagraphs: 
‘‘(C) SEPARATE ABORTION COVERAGE OR 
PLAN ALLOWED.— 
‘‘(i) OPTION TO PURCHASE SEPARATE 
COVERAGE OR PLAN.—Nothing in subpara-
graph (A) shall be construed as prohibiting 
any individual from purchasing separate 
coverage for abortions described in such 
subparagraph, or a health plan that in-
cludes such abortions, so long as no credit 
is allowed under this section with respect 
to the premiums for such coverage or plan. 
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‘‘(ii) OPTION TO OFFER COVERAGE OR 
PLAN.—Nothing in subparagraph (A) shall 
restrict any non-Federal health insurance 
issuer offering a health plan from offering 
separate coverage for abortions described 
in such subparagraph, or a plan that in-
cludes such abortions, so long as premiums 
for such separate coverage or plan are not 
paid for with any amount attributable to 
the credit allowed under this section (or 
the amount of any advance payment of the 
credit under section 1412 of the Patient 
Protection and Affordable Care Act).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years ending after De-
cember 31, 2011. 
SEC. 3. DISALLOWANCE OF SMALL EMPLOYER HEALTH IN-
SURANCE 
EXPENSE 
CREDIT 
FOR 
PLAN 
WHICH INCLUDES COVERAGE FOR ABOR-
TION. 
(a) IN GENERAL.—Subsection (h) of section 45R of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘Any term’’ and inserting the 
following: 
‘‘(1) IN GENERAL.—Any term’’, and 
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(2) by adding at the end the following new 
paragraph: 
‘‘(2) EXCLUSION OF HEALTH PLANS INCLUDING 
COVERAGE
FOR
ABORTION.—The terms ‘qualified 
health plan’ and ‘health insurance coverage’ shall 
not include any health plan or benefit that includes 
coverage for abortions (other than any abortion or 
treatment described in section 213(g)(2)).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 4. DISTRIBUTIONS FOR ABORTION EXPENSES FROM 
CERTAIN ACCOUNTS AND ARRANGEMENTS 
INCLUDED IN GROSS INCOME. 
(a) FLEXIBLE SPENDING ARRANGEMENTS UNDER 
CAFETERIA PLANS.—Section 125 of the Internal Revenue 
Code of 1986 is amended by redesignating subsections (k) 
and (l) as subsections (l) and (m), respectively, and by 
inserting after subsection (j) the following new subsection: 
‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE 
SPENDING
ARRANGEMENT
INCLUDED
IN
GROSS
IN-
COME.—Notwithstanding section 105(b), gross income 
shall include any reimbursement for expenses incurred for 
an abortion (other than any abortion or treatment de-
scribed in section 213(g)(2)) from a health flexible spend-
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ing arrangement provided under a cafeteria plan. Such re-
imbursement shall not fail to be a qualified benefit for 
purposes of this section merely as a result of such inclu-
sion in gross income.’’. 
(b) ARCHER MSAS.—Paragraph (1) of section 220(f) 
of such Code is amended by inserting before the period 
at the end the following: ‘‘, except that any such amount 
used to pay for an abortion (other than any abortion or 
treatment described in section 213(g)(2)) shall be included 
in the gross income of such holder’’. 
(c) HSAS.—Paragraph (1) of section 223(f) of such 
Code is amended by inserting before the period at the end 
the following: ‘‘, except that any such amount used to pay 
for an abortion (other than any abortion or treatment de-
scribed in section 213(g)(2)) shall be included in the gross 
income of such beneficiary’’. 
(d) EFFECTIVE DATES.— 
(1) FSA REIMBURSEMENTS.—The amendment 
made by subsection (a) shall apply to expenses in-
curred with respect to taxable years beginning after 
the date of the enactment of this Act. 
(2) 
DISTRIBUTIONS
FROM
SAVINGS
AC-
COUNTS.—The amendments made by subsection (b) 
and (c) shall apply to amounts paid with respect to 
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taxable years beginning after the date of the enact-
ment of this Act. 
Æ 
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