[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2019 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2019

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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                    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

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                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.
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