To amend the Internal Revenue Code of 1986 to exclude certain abortions from the definition of qualified medical expenses for purposes of distributions from health savings accounts.

Bill: 115-hr-2019
Sponsor: full_name: Rep. Foxx, Virginia [R-NC-5]
Introduced: 2017-04-06
Policy area: Taxation
Subjects: Abortion

Bank accounts, deposits, capital

Health care costs and insurance

Income tax deductions
Latest action: action_date: 2017-04-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-04-06
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to specify that, for the purpose of a health savings account, an abortion is not a qualified medical expense unless: (1) the pregnancy is the result of an act of rape or incest; or (2) the woman suffers from a physical disorder, injury, or illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed.</p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2019 IN THE HOUSE OF REPRESENTATIVES April 6, 2017 Ms. Foxx (for herself and Mr. Smith of New Jersey ) 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 exclude certain abortions from the definition of qualified medical expenses for purposes of distributions from health savings accounts.

1. Exclusion of certain abortions from qualified medical expenses for purposes of health savings accounts (a) In general Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (D) Certain abortions For purposes of this section, the term qualified medical expenses shall not include amounts paid for any abortion unless— (i) the pregnancy is the result of an act of rape or incest, or (ii) the woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed. . (b) Effective date The amendment made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.