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
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.
Exclusion of certain abortions from qualified medical expenses for purposes of health savings accounts
Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
For purposes of this section, the term qualified medical expenses shall not include amounts paid for any abortion unless—
the pregnancy is the result of an act of rape or incest, or
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.
The amendment made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.