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.