Sec. 2. Tax treatment of abortion-related travel arrangements
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Section 9831 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: 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. For purposes of this section, the term abortion-related travel arrangement means an arrangement which— is funded by an employer, and 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. .
Section 213(d) of such Code is amended— 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: 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 in paragraph (2)— in the heading, by striking and inserting Amounts paid for certain lodging away from home treated as paid for medical care , Special rules for lodging and meals by redesignating subparagraphs
(A)and
(B)as clauses
(i)and (ii), respectively, by striking Amounts paid for lodging and inserting: Amounts paid for lodging other than lodging described in paragraph (1)(E) , and by adding at the end the following new subparagraph: 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. . 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, . The amendments made by this subsection shall apply to amounts paid or incurred after June 23, 2022. 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. 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. The amendments made by this subsection shall apply to plan years beginning after June 23, 2022. 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. 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. The amendments made by this subsection shall apply to plan years beginning after June 23, 2022.
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- 42 USC 300gg–91(a)(1)
- 42 USC 300bb–8(1)
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Sec. 2
Tax treatment of abortion-related travel arrangements
Cite42 USC 300gg–91(a)(1)
Cite42 USC 300bb–8(1)
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