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Code · BILL · 115th Congress · H.R. 1628 (Reported in House) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2017. · Sec. 204

Sec. 204. Small business tax credit

299 words·~1 min read·/bill/115/hr/1628/rh/section-204·

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Section 45R of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2019. . Subsection
(h)of section 45R of the Internal Revenue Code of 1986 is amended— by striking Any term and inserting the following: Any term ; and by adding at the end the following new paragraph: The term qualified health plan does not include any health plan that includes coverage for abortions (other than any abortion necessary to save the life of the mother or any abortion with respect to a pregnancy that is the result of an act of rape or incest) . Nothing in subparagraph
(A)shall be construed as prohibiting any employer from purchasing for its employees separate coverage for abortions described in such subparagraph, or a health plan that includes such abortions, so long as no credit is allowed under this section with respect to the employer contributions for such coverage or plan. Nothing in subparagraph
(A)shall restrict any health insurance issuer offering a health plan from offering separate coverage for abortions described in such subparagraph, or a plan that includes such abortions, so long as such separate coverage or plan is not paid for with any employer contribution eligible for the credit allowed under this section. The treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion shall not be treated as an abortion for purposes of subparagraph (A). . The amendment made by subsection
(a)shall apply to taxable years beginning after December 31, 2019. The amendments made by subsection
(b)shall apply to taxable years beginning after December 31, 2017.
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