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] 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
A BILL 
To amend the Internal Revenue Code of 1986 to eliminate 
certain tax benefits relating to abortion. 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
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 Revenue 
Code of 1986 is amended by adding at the end the following 
new subsection: 
‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN INTO 
ACCOUNT.— 
‘‘(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 suffers 
from a physical disorder, physical injury, 
or physical illness that would, as certified 
by a physician, place the woman in danger 
of death unless an abortion is performed, 
including a life-endangering physical condi-
tion caused by or arising from the preg-
nancy, and 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
‘‘(B) the treatment of any infection, injury, 
disease, or disorder that has been caused by or 
exacerbated by the performance of an abortion.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after the date 
of the enactment of this Act. 
SEC. 2. DISALLOWANCE OF REFUNDABLE CREDIT FOR COV-
ERAGE UNDER QUALIFIED HEALTH PLAN 
WHICH PROVIDES COVERAGE FOR ABORTION. 
(a) IN
GENERAL.—Subparagraph (A) of section 
36B(c)(3) of the Internal Revenue Code of 1986 is amended 
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 COV-
ERAGE OR PLAN.—Paragraph (3) of section 36B(c) of such 
Code is amended by adding at the end the following new 
subparagraph: 
‘‘(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 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
coverage for abortions described in such sub-
paragraph, or a health plan that includes 
such abortions, so long as no credit is al-
lowed under this section with respect to the 
premiums for such coverage or plan. 
‘‘(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 includes 
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 December 
31, 2013. 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
SEC. 3. DISALLOWANCE OF SMALL EMPLOYER HEALTH IN-
SURANCE EXPENSE CREDIT FOR PLAN WHICH 
INCLUDES COVERAGE FOR ABORTION. 
(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 fol-
lowing: 
‘‘(1) IN GENERAL.—Any term’’, and 
(2) by adding at the end the following new para-
graph: 
‘‘(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 cov-
erage for abortions (other than any abortion or treat-
ment 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) 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
and (l) as subsections (l) and (m), respectively, and by in-
serting after subsection (j) the following new subsection: 
‘‘(k) ABORTION REIMBURSEMENT FROM FLEXIBLE 
SPENDING ARRANGEMENT INCLUDED IN GROSS INCOME.— 
Notwithstanding section 105(b), gross income shall include 
any reimbursement for expenses incurred for an abortion 
(other than any abortion or treatment described in section 
213(g)(2)) from a health flexible spending arrangement pro-
vided under a cafeteria plan. Such reimbursement shall not 
fail to be a qualified benefit for purposes of this section 
merely as a result of such inclusion 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 treat-
ment 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.— 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
(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 ACCOUNTS.— 
The amendments made by subsection (b) and (c) shall 
apply to amounts paid with respect to taxable years 
beginning after the date of the enactment of this Act. 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6203
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS
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 Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:03 Apr 06, 2011
Jkt 099200
PO 00000
Frm 00010
Fmt 6651
Sfmt 6651
E:\BILLS\H1232.RH
H1232
jlentini on DSKJ8SOYB1PROD with BILLS