To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.

Bill: 112-hr-1232
Sponsor: Rep. Camp, Dave [R-MI-4]
Introduced: 2011-03-29 in the House
Policy area: Taxation
Subjects: Abortion
Employee benefits and pensions
Health care costs and insurance
Income tax credits
Income tax deductions
Income tax exclusion
Small business

Summary:
action_date: 2011-03-29
text: 
Amends the Internal Revenue Code to disallow: (1) a medical tax deduction for the expenses of an abortion, (2) the refundable tax credit for premiums paid under a qualified health plan which provides coverage for an abortion, and (3) the tax credit for the expenses of a small employer health insurance plan if such plan includes coverage for an abortion. 
 
Includes in the gross income of participants in flexible spending arrangements, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs) any reimbursements or payments for an abortion.
 
Exempts from the application of this Act expenses for: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would endanger her life if an abortion were not performed, and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.

action_date: 2011-04-06
text: 
Amends the Internal Revenue Code to disqualify, for puposes of the tax deduction for medical expenses, any amounts paid for an abortion.
 
Excludes from the definition of &quot;qualified health plan&quot; after December 31, 2013, for purposes of the refundable tax credit for premium assistance for such plans, any plan that includes coverage for abortion. Permits: (1) the purchase of separate abortion coverage or health plans that include abortion coverage if premium assistance tax credits are not used for such purchase; and (2) non-federal health insurance issuers to offer separate abortion coverage or health plans that have abortion coverage if premiums for such coverage are not paid for with premium assistance tax credit amounts. 
 
Excludes from the definitions of &quot;qualified health plan&quot; and &quot;health insurance coverage,&quot; for purposes of the tax credit for small employer health insurance expenses, any health plan or benefit that includes coverage for abortions.
 
 Includes any reimbursements or distributions to pay for an abortion in the gross income of participants in flexible spending arrangements under a tax-exempt cafeteria plan, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs). 
 
Exempts from the application of this Act: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would, as certified by a physician, endanger her life if an abortion were not performed; and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.
 


Legislative actions:
action_date: 2011-04-06
text: Placed on the Union Calendar, Calendar No. 27.
action_date: 2011-04-06
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-55.
action_date: 2011-04-06
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-55.
action_date: 2011-03-31
text: Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 14.
action_date: 2011-03-29
text: Referred to the House Committee on Ways and Means.
action_date: 2011-03-29
text: Introduced in House
action_date: 2011-03-29
text: Introduced in House