Travel for Care Act
This bill allows a tax exemption for employer-reimbursed travel expenses for abortion-related care. These are expenses incurred by an employee or employee family members for travel, including meals and lodging, to receive an abortion or follow-up care related to such abortion. The bill also allows a medical expense tax deduction for such abortion-related travel expenses.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3132 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 3132
To amend the Internal Revenue Code of 1986 to exclude employer-
reimbursed travel expenses for abortion-related care from taxation, and
for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 9, 2023
Mr. Blumenauer introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Education and the Workforce, and Energy and Commerce, for a period to
be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude employer-
reimbursed travel expenses for abortion-related care from taxation, and
for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Travel for Care Act''.
SEC. 2. 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.
SEC. 3. SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR CONTRACEPTION,
ABORTION, AND ABORTION-RELATED EXPENSES.
(a) In General.--Section 223(c)(2) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(H) Safe harbor for absence of deductible for
contraception, abortion, and abortion-related
expenses.--A plan shall not fail to be treated as a
high deductible health plan by reason of failing to
have a deductible for contraception, abortion, or
abortion-related travel expenses described in section
9831(e)(2).''.
(b) Effective Date.--The amendments made by this subsection shall
apply to plan years beginning after June 23, 2022.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E407)
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Health.
Referred to the Subcommittee on Health.
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