Special rules relating to credit for plans covering abortion services
Title I — General provisions
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(a) In general Paragraph (3) of section 36B(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Special rule for abortion coverage If a qualified health plan offers coverage of abortion (as defined in section 223(i)(7)(F)), the portion of the premium for the plan properly allocable (under rules prescribed by the Secretary of Health and Human Services) to such coverage shall not be taken into account in determining either the monthly premium or the adjusted monthly premium under paragraph (2).. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.