include amounts paid for insurance that includes coverage for abortions. (ii) Payments For Abortions The term qualified medical expense shall not include amounts paid for an abortion. (iii) Abortion The term abortion means the use or prescription of any instrument, medicine, drug, or any other substance or device— (I) to intentionally kill the unborn child of a woman known to be pregnant, or (II) to intentionally terminate the pregnancy of a woman known to be pregnant, with an intention other than— (aa) after viability, to produce a live birth and preserve the life and health of the child born alive, or (bb) to remove a dead unborn child. . (b) Effective date The amendment made by this section shall apply to plan years ending after the date of the enactment of this Act. 11. Treatment after death if designated beneficiary is spouse or child of account beneficiary (a) In general Subparagraph (A) of section 223(e)(7) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended to read as follows: (A) Treatment after death if designated beneficiary is spouse or child of account beneficiary If the account beneficiary’s surviving spouse or child acquires such beneficiary’s interest in a health savings account by reason of being the designated beneficiary of such account at the death of the account beneficiary, such health savings account shall be treated as if the spouse or child (as the case may be) were the account beneficiary. . (b) Child defined Paragraph (7) of section 223(e) of such Code, as so redesignated, is amended by adding at the end the following: (C) Child For purposes of this paragraph, the term child means, with respect to an account beneficiary, an individual who bears a relationship to the account beneficiary described in section 152(f)(1). . (c) Effective date The amendments made by this section shall apply with respect to account beneficiaries dying in taxable years ending after the date of the enactment of this Act. 12. Administrative error correction