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H.R. 2019 (115th): 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.

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The text of the bill below is as of Apr 6, 2017 (Introduced). The bill was not enacted into law.

I

115th CONGRESS

1st Session

H. R. 2019

IN THE HOUSE OF REPRESENTATIVES

April 6, 2017

(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.