Sec. 113. Health savings accounts
216 words·~1 min read·
/bill/116/hr/1332/ih/section-113·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223 of the Internal Revenue Code of 1986 is amended by inserting or qualified health plan after high deductible health plan each place such term appears. Section 223(c) of such Code is amended to read as follows: For purposes of this section— The term eligible individual means, with respect to any month, any individual if such individual is covered under a qualified health plan as of the 1st day of such month. The term qualified health plan has the meaning given such term in section 36B. .
Section 223(d)(2)(B) of such Code is amended to read as follows: The term qualified medical expense shall not include amounts paid for insurance that includes coverage for abortions. The term qualified medical expense shall not include amounts paid for an abortion. Clauses
(i)and
(ii)shall not apply to an abortion, or to coverage for an abortion— if the pregnancy is the result of an act of rape or incest, or in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself. . Subsection 223(d)(2) is amended by striking subparagraph (C).