,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ghbe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bi1 #bjbj,mr4  
,buck introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to create increas$       
opportunities = sav+s to ,,hsa1 ,,msa1 &
 ,,fsa plans1 to mitigate ! f9ancial    
/ra9 on families caus$ by ,,covid-#ai1  
to provide = *ild nutrition1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,p&emic ,eradication &     
,enhanc$ ,prev5tion ?r\gh ,sav+s ,act or
 ! ,,peeps ,act4  #b4 ,modifications (  
,h,s,as1 ,ar*] ,m,s,as1 & ,f,s,as  7a7  
,,cobra cov]age  7#a7 ,,hsa ,section    
#bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+3  7,e7 ,,cobra cov]age           
,subp>agraph 7,b7 %all n apply to am\nts
 paid dur+ cal5d> ye> #bjbj = premiums =
 cov]age "u a gr\p heal? plan pursuant  
to section #dihj;,b7f74  4  7#b7 ,,fsa  
,section #ajf ( su* ,code is am5d$ by   

add+ at ! end ! foll[+3  7h7 ,,fsa      
paym5ts = cobra cov]age ,a plan %all n  
fail to be treat$ z a heal? flexible    
sp5d+ arrangem5t "u ?is section m]ely   
because su* plan provides = a           
di/ribution dur+ cal5d> ye> #bjbj to    
make paym5ts = premiums = cov]age "u a  
gr\p heal? plan pursuant to section     
#dihj;,b7f74  4  7b7 ,heal? insurance   
premiums = ^? n cov]$ by                
employ]-,sponsor$ heal? plan dur+ #bjbj 
7#a7 ,,hsa ,section #bbc7;d77#b7 ( su*  
,code1 z am5d$ by subsection 7a71 is    
am5d$ by add+ at ! end ! foll[+3  7,f7  
,heal? insurance premiums = ^? n cov]$  
by employ]-sponsor$ cov]age 9 #bjbj     
,subp>agraph 7,b7 %all n apply to am\nts
 paid dur+ cal5d> ye> #bjbj = premiums =
 cov]age "u a heal? plan = any mon? =   
:i* ! heal? plan ( ! individual-- 7i7 is
 n an employ]-sponsor$ heal? plan1 &    
7ii7 does n include cov]age = abortions 
7o!r ?an any abortion necess>y to save !
 life ( ! "m or any abortion ) respect  
to a pregnancy t is ! result ( an act ( 

rape or ince/74  4  7#b7 ,ar*] ,,msa    
,section #bbj7;d77#b7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+3  7,d7  
,heal? insurance premiums = ^? n cov]$  
by employ]-sponsor$ cov]age 9 #bjbj     
,subp>agraph 7,b7 %all n apply to am\nts
 paid dur+ cal5d> ye> #bjbj = premiums =
 cov]age "u a high d$uctible heal? plan 
= any mon? = :i* ! heal? plan ( !       
individual-- 7i7 is n an                
employ]-sponsor$ heal? plan1 &  7ii7    
does n include cov]age = abortions 7o!r 
?an any abortion necess>y to save ! life
 ( ! "m or any abortion ) respect to a  
pregnancy t is ! result ( an act ( rape 
or ince/74  4  7#c7 ,,fsa ,section #ajf 
( su* ,code1 z am5d$ by subsection 7a71 
is am5d$ by add+ at ! end ! foll[+3  7i7
 ,heal? insurance premiums = ^? n       
eligible = employ]-,sponsor$ cov]age 9  
#bjbj & #bjba ,a plan %all n fail to be 
treat$ z a heal? flexible sp5d+         
arrangem5t "u ?is section m]ely because 
su* plan provides = a di/ribution dur+  
cal5d> ye> #bjbj or #bjba = premiums =  

cov]age = m$ical exp5ses "u an accid5t  
or heal? plan ( a plan b5efici>y if !   
b5efici>y is n eligible = cov]age by an 
employ]-sponsor$ heal? plan4 ,! prec$+  
s5t5ce %all only apply if ! cov]age does
 n include cov]age = abortions 7o!r ?an 
any abortion necess>y to save ! life ( !
 "m or any abortion ) respect to a      
pregnancy t is ! result ( an act ( rape 
or ince/74  4  7c7 ,h,s,as )\t high     
d$uctible heal? plans = #bjbj & #bjba   
,section #bbc ( su* ,code is am5d$ by   
add+ at ! end ! foll[+3  7i7 ,special   
rule = cal5d> ye>s #bjbj & #bjba  7#a7  
,9 g5]al ,not)/&+ subsection            
7c77#a77;,a7 & subject to p>agraph 7#b71
 = cal5d> ye>s #bjbj & #bjba1 ! t]m     
eligible individual means1 ) respect to 
any mon?1 any individual if ! individual
 is cov]$ "u any heal? plan1 includ+ any
 ! foll[+3 7,a7 ,gov]nm5t sponsor$      
programs ,cov]age "u-- 7i7 ,! ,m$ic>e   
program "u "p ,a ( title ,,xviii ( !    
,social ,security ,act4  7ii7 ,!        
,m$icaid program "u title ,,xix ( !     

,social ,security ,act4  7iii7 ,! ,,*ip 
program "u title ,,xxi ( ! ,social      
,security ,act or "u a qualifi$ ,,*ip   
look-alike program 7z def9$ 9 section   
#bajg7;g7 ( ! ,social ,security ,act74  
7iv7 ,m$ical cov]age "u *apt] #ee (     
title #aj1 ,unit$ ,/ates ,code1 includ+ 
cov]age "u ! ,,tric>e program4  7v7 ,a  
heal? c>e program "u *apt] #ag or #ah ( 
title #ch1 ,unit$ ,/ates ,code1 z       
det]m9$ by ! ,secret>y ( ,vet]ans       
,affairs1 9 coord9ation ) ! ,secret>y ( 
,heal? & ,human ,s]vices & ! ,secret>y4 
7vi7 ,a heal? plan "u section #bejd7;e7 
( title #bb1 ,unit$ ,/ates ,code 7relat+
 to ,peace ,corps volunte]s74  7vii7 ,! 
,non-appropriat$ ,fund ,heal? ,b5efits  
,program ( ! ,dep>tm5t ( ,def5se1       
e/abli%$ "u section #cdi ( ! ,national  
,def5se ,au?orization ,act = ,fiscal    
,ye> #aiie 7,public ,law #ajc-ccg2 #aj  
,u4,s4,c4 #aehg note74  7,b7            
,employ]-sponsor$ plan ,cov]age "u an   
eligible employ]-sponsor$ plan4  7,c7   
,plans 9 ! ,individual ,m>ket ,cov]age  

"u a heal? plan (f]$ 9 ! individual     
m>ket )9 a ,/ate4  7,d7 ,gr&fa!r$ heal? 
plan ,cov]age "u a gr&fa!r$ heal? plan4 
7,e7 ,cov]age ,su* o!r heal? b5efits    
cov]age1 su* z a ,/ate heal? b5efits    
risk pool1 z ! ,secret>y ( ,heal? &     
,human ,s]vices1 9 coord9ation ) !      
,secret>y1 recognizes = purposes ( ?is  
subsection4  7#b7 ,modifications ,=     
purposes ( p>agraph 7#a71 subsection    
7b77#h7 %all be appli$ by sub/itut+     
heal? plan = high d$uctible heal? plan  
ea* place x appe>s & subsection         
7c77#a77;,b7 %all n apply4  4  7d7      
,waiv] ( c>ryov] limitation on ,,fsa    
#bjbj funds ,section #ajf ( su* ,code1 z
 am5d$ by ! prec$+ provisions ( ?is     
section1 is am5d$ by add+ at ! end !    
foll[+3  7j7 ,,fsa c>ryov] )\t          
limitation on #bjbj contributions ,!re  
%all be no limitation on ! am\nt ( funds
 contribut$ dur+ #bjbj to a heal?       
flexible sp5d+ arrangem5t "u ?is section
 t may be c>ri$ ov] to ! succe$+ plan   
ye>4  4  7e7 ,premium = b5efits "u      

,m$ic>e = #bjbj  7#a7 ,,hsa ,section    
#bbc7;d77#b7 ( su* ,code1 z am5d$ by !  
prec$+ provisions ( ?is section1 is     
am5d$ by add+ at ! end ! foll[+3  7,g7  
,premiums = b5efits "u ,m$ic>e = #bjbj  
,subp>agraph 7,b7 %all n apply to am\nts
 paid dur+ cal5d> ye> #bjbj = any mon?ly
 premium = b5efits "u "p ,a ( title     
,,xviii ( ! ,social ,security ,act1 any 
mon?ly premium = b5efits "u "p ,b ( su* 
title1 any mon?ly premium "u a ,m$ic>e  
,advantage plan "u "p ,c ( su* title1 or
 any mon?ly premium "u a prescription   
drug plan "u "p ,d ( su* title4  4  7#b7
 ,ar*] ,,msa ,section #bbj7;d77#b7 ( su*
 ,code1 z am5d$ by ! prec$+ provisions (
 ?is section1 is am5d$ by add+ at ! end 
! foll[+3  7,f7 ,premiums = b5efits "u  
,m$ic>e = #bjbj ,subp>agraph 7,b7 %all n
 apply to am\nts paid dur+ cal5d> ye>   
#bjbj = any mon?ly premium = b5efits "u 
"p ,a ( title ,,xviii ( ! ,social       
,security ,act1 any mon?ly premium =    
b5efits "u "p ,b ( su* title1 any mon?ly
 premium "u a ,m$ic>e ,advantage plan "u

 "p ,c ( su* title1 or any mon?ly       
premium "u a prescription drug plan "u  
"p ,d ( su* title4  4  7#c7 ,,fsa       
,section #ajf ( su* ,code1 z am5d$ by ! 
prec$+ provisions ( ?is section1 is     
am5d$ by add+ at ! end ! foll[+3  7k7   
,,fsa paym5ts = b5efits "u ,m$ic>e =    
#bjbj ,a plan %all n fail to be treat$ z
 a heal? flexible sp5d+ arrangem5t "u   
?is section m]ely because su* plan      
provides = a di/ribution dur+ cal5d> ye>
 #bjbj = any mon?ly premium = b5efits "u
 "p ,a ( title ,,xviii ( ! ,social      
,security ,act1 any mon?ly premium =    
b5efits "u "p ,b ( su* title1 any mon?ly
 premium "u a ,m$ic>e ,advantage plan "u
 "p ,c ( su* title1 or any mon?ly       
premium "u a prescription drug plan "u  
"p ,d ( su* title4  4  7f7 ,paym5t (    
non-,dep5d5t m$ical exp5ses 9 #bjbj     
7#a7 ,,hsa  7,a7 ,m$ical exp5ses        
,section #bbc7;d77#b7 ( su* ,code1 z    
am5d$ by ! prec$+ provisions ( ?is      
section1 is am5d$ by add+ at ! end !    
foll[+3  7,f7 ,non-dep5d5t m$ical       

exp5ses 9 #bjbj ,dur+ cal5d> ye> #bjbj1 
subp>agraph 7,a7 %all be appli$ )\t     
reg>d to ! requirem5t t m$ical c>e be = 
! individual1 ! sp\se ( su* individual1 
& any dep5d5t 7z def9$ 9 section #aeb1  
det]m9$ )\t reg>d to subsections        
7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 (
 su* individual4  4  7,b7 ,rollov]      
,section #bbc7;f77#e7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+3  7,c7  
,rollov] gifts ,not)/&+ ! prec$+        
provisions ( ?is p>agraph1 an am\nt is  
describ$ 9 ?is p>agraph z a rollov]     
contribution 9 ! case ( a taxable ye>   
beg9n+ 9 #bjbj & p>agraph 7#b7 %all n   
apply to any am\nt paid or di/ribut$ f a
 heal? sav+s acc\nt ( a b5efici>y to a  
heal? sav+s acc\nt ( an individual :o is
 n su* b5efici>y1 ! sp\se ( su*         
b5efici>y1 or any dep5d5t 7z def9$ 9    
section #aeb1 det]m9$ )\t reg>d to      
subsections 7b77#a71 7b77#b71 &         
7d77#a77;,b7 !re(7 ( su* b5efici>y1 to !
 ext5t-- 7i7 ! am\nt receiv$ is paid    
into ! heal? sav+s acc\nt = ! b5efit (  

su* individual n lat] ?an ! #fj? day    
aft] ! day on :i* ! acc\nt b5efici>y    
receives ! paym5t or di/ribution1 &     
7ii7 ! aggregate am\nt ( su* transf]s to
 all o!r individuals does n exce$ #b1jbj
 9 #bjbj4  4  7,c7 ,donations to        
qualifi$ *>ity ,section #bbc7;f7 ( su*  
,code is am5d$ by add+ at ! end !       
foll[+3  7#i7 ,donations to qualifi$    
*>ity  7,a7 ,donations all[able         
,p>agraph 7#b7 %all n apply to any am\nt
 paid or di/ribut$ f a heal? sav+s      
acc\nt to ! ext5t ! am\nt 7n to exce$   
#aj1jjj7 is a qualifi$ *>itable         
contribution made by ! acc\nt b5efici>y 
dur+ ! taxable ye>4  7,b7 ,qualifi$     
*>itable contribution ,= purposes (     
subp>agraph 7,a71 ! t]m qualifi$        
*>itable contribution means a *>itable  
contribution 7z def9$ 9 section         
#agj7;c77-- 7i7 :i* is made 9 ca%1  7ii7
 = :i* a d$uction is all[able "u section
 #agj 7det]m9$ )\t reg>d to subsection  
7b7 !re( & to subp>agraph 7,c7 ( ?is    
p>agraph71 &  7iii7 :i* is-- 7,i7 made  

to an organization describ$ 9 section   
#agj7;b77#a77;,a71 &  7,,ii7 n-- 7aa7 to
 an organization describ$ 9 section     
#eji7;a77#c71 or  7bb7 = ! e/abli%m5t ( 
a new1 or ma9t5ance ( an exi/+1 donor   
advis$ fund 7z def9$ 9 section          
#diff7;d77#b774  7,c7 ,d5ial ( d$uction 
,no d$uction %all be all[$ = a          
di/ribution :i* is a contribution made  
pursuant to ?is p>agraph4  4  7#b7 ,ar*]
 ,,msa  7,a7 ,non-dep5d5t m$ical exp5ses
 9 #bjbj ,section #bbj7;d77#b7 ( su*    
,code1 z am5d$ by ! prec$+ provisions ( 
?is section1 is am5d$ by add+ at ! end !
 foll[+3  7,e7 ,non-dep5d5t m$ical      
exp5ses 9 #bjbj ,dur+ cal5d> ye> #bjbj1 
subp>agraph 7,a7 %all be appli$ )\t     
reg>d to ! requirem5t t m$ical c>e be = 
! individual1 ! sp\se ( su* individual1 
& any dep5d5t 7z def9$ 9 section #aeb1  
det]m9$ )\t reg>d to subsections        
7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 (
 su* individual4  4  7,b7 ,rollov]      
,section #bbj7;f77#e7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+3  7,c7  

,rollov] gifts ,not)/&+ ! prec$+        
provisions ( ?is p>agraph1 an am\nt is  
describ$ 9 ?is p>agraph z a rollov]     
contribution 9 ! case ( a taxable ye>   
beg9n+ 9 #bjbj & p>agraph 7#b7 %all n   
apply to any am\nt paid or di/ribut$ f a
 heal? sav+s acc\nt ( a b5efici>y to a  
heal? sav+s acc\nt ( an individual :o is
 n su* b5efici>y1 ! sp\se ( su*         
b5efici>y1 or any dep5d5t 7z def9$ 9    
section #aeb1 det]m9$ )\t reg>d to      
subsections 7b77#a71 7b77#b71 &         
7d77#a77;,b7 !re(7 ( su* b5efici>y1 to !
 ext5t-- 7i7 ! am\nt receiv$ is paid    
into ! heal? sav+s acc\nt = ! b5efit (  
su* individual n lat] ?an ! #fj? day    
aft] ! day on :i* ! acc\nt b5efici>y    
receives ! paym5t or di/ribution1 &     
7ii7 ! aggregate am\nt ( su* transf]s to
 all o!r individuals does n exce$ #b1jbj
 9 #bjbj4  4  7,c7 ,donations to        
qualifi$ *>ity ,section #bbj7;f7 ( su*  
,code is am5d$ by add+ at ! end !       
foll[+3  7#i7 ,donations to qualifi$    
*>ity  7,a7 ,donations all[able         

,p>agraph 7#b7 %all n apply to any am\nt
 paid or di/ribut$ f a heal? sav+s      
acc\nt to ! ext5t ! am\nt 7n to exce$   
#aj1jjj7 is a qualifi$ *>itable         
contribution made by ! acc\nt b5efici>y 
dur+ ! taxable ye>4  7,b7 ,qualifi$     
*>itable contribution ,= purposes (     
subp>agraph 7,a71 ! t]m qualifi$        
*>itable contribution means a *>itable  
contribution 7z def9$ 9 section         
#agj7;c77-- 7i7 :i* is made 9 ca%1  7ii7
 = :i* a d$uction is all[able "u section
 #agj 7det]m9$ )\t reg>d to subsection  
7b7 !re( & to subp>agraph 7,c7 ( ?is    
p>agraph71 &  7iii7 :i* is-- 7,i7 made  
to an organization describ$ 9 section   
#agj7;b77#a77;,a71 &  7,,ii7 n-- 7aa7 to
 an organization describ$ 9 section     
#eji7;a77#c71 or  7bb7 = ! e/abli%m5t ( 
a new1 or ma9t5ance ( an exi/+1 donor   
advis$ fund 7z def9$ 9 section          
#diff7;d77#b774  7,c7 ,d5ial ( d$uction 
,no d$uction %all be all[$ = a          
di/ribution :i* is a contribution made  
pursuant to ?is p>agraph4  4  7g7       

,cafet]ia plans ,section #abe ( su*     
,code is am5d$ by r$esignat+ subsections
 7k7 & 7l7 z subsections 7l7 & 7m71     
respectively1 & by ins]t+ aft]          
subsection 7j7 ! foll[+ new subsection3 
7k7 ,additional employ] contributions   
7#a7 ,9 g5]al ,a plan %all n fail to be 
treat$ z a cafet]ia plan "u ?is section 
m]ely because ! employ] makes           
contributions to employee heal? sav+s   
acc\nts dur+ plan ye>s beg9n+ 9 #bjbj or
 #bjba )\t reg>d to *oices made by      
p>ticipants4  7#b7 ,applicable rules ,= 
purposes ( p>agraph 7#a7-- 7,a7         
subsections 7b7 & 7c7 %all apply )      
respect to su* contributions1  7,b7 !   
doll> limitation 9 subsection 7i77#a7   
%all n apply ) respect to su*           
contributions1 &  7,c7 9 ! case ( an    
eligible employ] 7z def9$ 9 subsection  
7j77#e771 ! requirem5ts ( subsection 7j7
 %all apply1 except t su* contributions 
%all be treat$ z 9 addition to          
contributions requir$ "u subsection     
7j77#c77;,a74  4  7h7 ,expansion (      

all[able m$ical exp5ses = #bjbj  7#a7   
,,hsa ,section #bbc7;d77#b7 ( su* ,code1
 z am5d$ by ! prec$+ provisions ( ?is   
section1 is am5d$ by add+ at ! end !    
foll[+3  7,h7 ,additional all[able      
m$ical exp5ses = #bjbj ,= cal5d> ye>    
#bjbj1 am\nts paid = masks1 te/+        
supplies1 pa9 reliev]s & fev] r$uc+     
,,otc products1 & = *ild nutrition %all 
be treat$ z paid = m$ical c>e4  4  7#b7 
,ar*] ,,msa ,section #bbj7;d77#b7 ( su* 
,code1 z am5d$ by ! prec$+ provisions ( 
?is section1 is am5d$ by add+ at ! end !
 foll[+3  7,g7 ,additional all[able     
m$ical exp5ses = #bjbj ,= cal5d> ye>    
#bjbj1 am\nts paid = masks1 te/+        
supplies1 pa9 reliev]s & fev] r$uc+     
,,otc products1 & = *ild nutrition %all 
be treat$ z paid = m$ical c>e4  4  7#c7 
,,fsa ,section #ajf ( su* ,code1 z am5d$
 by ! prec$+ provisions ( ?is section1  
is am5d$ by add+ at ! end ! foll[+3  7k7
 ,additional all[able m$ical exp5ses =  
#bjbj ,= cal5d> ye> #bjbj1 am\nts paid =
 masks1 te/+ supplies1 pa9 reliev]s &   

fev] r$uc+ ,,otc products1 & = *ild     
nutrition %all be treat$ z paid = m$ical
 c>e4  4  7i7 ,increase ,,hsa & ,,msa   
contribution limits = #bjbj  7#a7 ,,hsa 
,section #bbc7;b7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+3  7#i7        
,increase 9 contribution limits = #bjbj 
,9 ! case ( any taxable ye> beg9n+ 9    
cal5d> ye> #bjbj1 ! am\nt all[$ z a     
d$uction "u subsection 7a7 %all be #abj 
p]c5t ( ! am\nt all[$ z a d$uction "u   
subsection 7a7 )\t reg>d to ?is         
p>agraph4  4  7#b7 ,ar*] ,,msa ,section 
#bbj7;b7 ( su* ,code is am5d$ by add+ at
 ! end ! foll[+3  7#h7 ,increase 9      
contribution limits = #bjbj ,9 ! case ( 
any taxable ye> beg9n+ 9 cal5d> ye>     
#bjbj1 ! am\nt all[$ z a d$uction "u    
subsection 7a7 %all be #abj p]c5t ( !   
am\nt all[$ z a d$uction "u subsection  
7a7 )\t reg>d to ?is p>agraph4  4  7j7  
,increase ,,hsa & ,,msa contribution    
limits = b5efici>ies hospitaliz$ or te/+
 positive = ,,covid-#ai  7#a7 ,,hsa     
,section #bbc7;b7 ( su* ,code1 z am5d$  

by ! prec$+ provisions ( ?is section1 is
 am5d$ by add+ at ! end ! foll[+3  7#aj7
 ,increase 9 contribution limits        
hospitaliz$ or te/+ positive =          
,,covid-#ai ,9 ! case ( any taxable ye> 
beg9n+ 9 cal5d> ye> #bjbj or #bjba 9 :i*
 ! acc\nt b5efici>y or any individual   
describ$ 9 p>agraph 7#b77;,a7 is        
hospitaliz$ or te/s positive =          
,,covid-#ai1 ! am\nt all[$ z a d$uction 
"u subsection 7a7 %all1 be #cjj p]c5t ( 
! am\nt all[$ z a d$uction "u subsection
 7a7 )\t reg>d to ?is p>agraph &        
p>agraph 7#i74  4  7#b7 ,ar*] ,,msa     
,section #bbj7;b7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+3  7#i7        
,increase 9 contribution limits =       
b5efici>ies hospitaliz$ or te/+ positive
 = ,,covid-#ai ,9 ! case ( any taxable  
ye> beg9n+ 9 cal5d> ye> #bjbj or #bjba 9
 :i* ! acc\nt b5efici>y or any          
individual describ$ 9 p>agraph 7#b77;,a7
 is hospitaliz$ or te/s positive =      
,,covid-#ai1 ! am\nt all[$ z a d$uction 
"u subsection 7a7 %all1 be #cjj p]c5t ( 

! am\nt all[$ z a d$uction "u subsection
 7a7 )\t reg>d to ?is p>agraph &        
p>agraph 7#h74  4  7k7 ,effective date  
,! am5dm5ts made by ?is ,act %all apply 
to ye>s end+ aft] ! date ( ! enactm5t ( 
?is ,act4  #c4 ,disall[ance ( co/s =    
abortion  7a7 ,,hsa ,p>agraph 7#b7 (    
section #bbc7;d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf1 z am5d$ by ! prec$+      
provisions ( ?is ,act1 is am5d$ by add+ 
at ! end ! foll[+ new subp>agraph3  7,i7
 ,disall[ance ( co/s = abortion ,su* t]m
 %all n include any am\nts paid = any   
abortion or premiums ( any heal?        
insurance t includes cov]age ( abortion1
 o!r ?an-- 7i7 9 ! case ( a physical    
disord]1 physical injury1 or physical   
illness :i* w\ld1 z c]tifi$ by a        
physician1 place ! pregnant individual 9
 dang] ( dea? unless an abortion is     
p]=m$1 includ+ a life-endang]+ physical 
condition caus$ by or aris+ f !         
pregnancy itself1 &  7ii7 9 ! case ( a  
pregnancy result+ f an act ( rape or    
ince/4  4  7b7 ,ar*] ,,msa ,p>agraph    

7#b7 ( section #bbj7;d7 ( su*1 z am5d$  
by ! prec$+ provisions ( ?is ,act1 is   
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,h7 ,disall[ance ( co/s =
 abortion ,su* t]m %all n include any   
am\nts paid = any abortion or premiums (
 any heal? insurance t includes cov]age 
( abortion1 o!r ?an-- 7i7 9 ! case ( a  
physical disord]1 physical injury1 or   
physical illness :i* w\ld1 z c]tifi$ by 
a physician1 place ! pregnant individual
 9 dang] ( dea? unless an abortion is   
p]=m$1 includ+ a life-endang]+ physical 
condition caus$ by or aris+ f !         
pregnancy itself1 &  7ii7 9 ! case ( a  
pregnancy result+ f an act ( rape or    
ince/4  4  7c7 ,,fsa ,section #ajf ( su*
 ,code1 z am5d$ by ! prec$+ provisions (
 ?is section1 is am5d$ by add+ at ! end 
! foll[+3  7l7 ,disall[ance ( co/s =    
abortion ,a plan %all n be treat$ z a   
heal? flexible sp5d+ arrangem5t "u ?is  
section if su* plan provides = any      
reimbursem5t ( am\nts paid = any        
abortion or premiums ( any heal?        

insurance t includes cov]age ( abortion1
 o!r ?an-- 7#a7 9 ! case ( a physical   
disord]1 physical injury1 or physical   
illness :i* w\ld1 z c]tifi$ by a        
physician1 place ! pregnant individual 9
 dang] ( dea? unless an abortion is     
p]=m$1 includ+ a life-endang]+ physical 
condition caus$ by or aris+ f !         
pregnancy itself1 &  7#b7 9 ! case ( a  
pregnancy result+ f an act ( rape or    
ince/4  4  7d7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbj4