Travel for Care Act

Bill: 118-hr-3132
Sponsor: full_name: Rep. Blumenauer, Earl [D-OR-3]
Introduced: 2023-05-09
Policy area: Taxation
Subjects: Abortion

Employee benefits and pensions

Family planning and birth control

Health care costs and insurance

Income tax exclusion

Transportation costs
Latest action: action_date: 2024-12-17
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2023-05-09
action_desc: Introduced in House
text: <p><strong>Travel for Care Act </strong></p> <p>This bill allows a tax exemption for employer-reimbursed travel expenses for abortion-related care. These are expenses incurred by an employee or employee family members for travel, including meals and lodging, to receive an abortion or follow-up care related to such abortion. The bill also allows a medical expense tax deduction for such abortion-related travel expenses.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 3132 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 consideration 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.

1. Short title This Act may be cited as the Travel for Care Act . 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 Revenue 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 arrangement For purposes of this section, the term abortion-related travel arrangement means an arrangement which— (A) is funded by an employer, and (B) provides for the payment of, or reimbursement of, an employee for expenses incurred by the employee or the family members of such employee (as determined under the terms of the arrangement) for travel, including meals and lodging, to receive an abortion or follow-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 inserting , or , and by adding at the end the following 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 vacation 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 , (ii) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, (iii) by striking Amounts paid for lodging and inserting: (A) Amounts paid for certain lodging 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 related 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 account under such subparagraph shall not exceed, with respect to each night and each individual, the maximum per diem rates for official Federal Government travel published annually by the General Services Administration, the Department of State, and the Department of Defense. . (3) Abortion-related travel arrangements 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 arrangement (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 incurred 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 defined in section 9831(e)(2) of such Code) before the period at the end. (2) Exception from continuation coverage requirements, etc Section 607(1) of such Act ( 29 U.S.C. 1167(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 beginning 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 coverage 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 beginning after June 23, 2022. 3. Safe harbor for absence of deductible for contraception, abortion, and abortion-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 deductible 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 deductible for contraception, abortion, or abortion-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.