the pregnancy itself, and (ii) in the case of a pregnancy resulting from an act of rape or incest. . (c) FSA Section 106 of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (l) Disallowance of costs for abortion A plan shall not be treated as a health flexible spending arrangement under this section if such plan provides for any reimbursement of amounts paid for any abortion or premiums of any health insurance that includes coverage of abortion, other than— (1) in the case of a physical disorder, physical injury, or physical illness which would, as certified by a physician, place the pregnant individual in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself, and (2) in the case of a pregnancy resulting from an act of rape or incest. . (d) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2020.