the term eligible retirement plan has the meaning given such term by subsection (c)(8)(B) (determined without regard to clauses (i) and (ii) thereof). . (b) Transfer to health savings account (1) In general Subparagraph (A) of section 223(d)(1) is amended by striking or at the end of clause (i), by striking the period at the end of clause (ii)(II) and inserting , or , and by adding at the end the following new clause: (iii) unless it is in a qualified HSA transfer described in section 408(d)(10) or 402(m). . (2) Excise tax inapplicable to qualified HSA transfer Paragraph (1) of section 4973(g) is amended by inserting or in a qualified HSA transfer described in section 408(d)(10) or 402(m) after or 223(f)(5) . (c) Effective date The amendments made by this section shall apply to distributions made after the date of the enactment of this Act, in taxable years ending after such date. 242. Distributions for abortion expenses from health savings accounts included in gross income (a) In general Subsection (f) of section 223 is amended by adding at the end the following new paragraph: (9) Exception for certain abortion expenses (A) In general Notwithstanding paragraph (1), any amount used to pay for an abortion (other than an abortion described in subparagraph (B)) shall be included in the gross income of such beneficiary. (B) Exceptions Subparagraph (A) shall not apply to— (i) an abortion— (I) in the case of a pregnancy that is the result of an act of rape or incest, or (II) 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, and (ii) the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of