A House subcommittee plans to refer former Gov. Andrew M. Cuomo of New York to the Justice Department for potential prosecution, accusing him of lying to Congress about his involvement in a state Covid report on nursing home deaths.

Mr. Cuomo will be accused of engaging in a “conscious, calculated effort” to avoid accountability for his handling of nursing homes where thousands of people died of Covid, according to the referral from the Republican-led House Select Subcommittee on the Coronavirus Pandemic.

The referral, to be delivered on Thursday to Justice Department officials, was signed by the subcommittee chairman, Representative Brad Wenstrup, Republican of Ohio. No other committee member, including the ranking Democrat, Representative Raul Ruiz of California, signed the referral letter, in a potential sign of political partisanship.

The referral centers on closed-door testimony Mr. Cuomo gave to the committee, when he asserted that he had not reviewed a State Health Department report that deflected blame for the deaths of people in New York nursing homes in early 2020.

The New York Times reported last month that Mr. Cuomo had reviewed the report and had personally written portions of early drafts, according to a review of emails and congressional documents.

A representative for Mr. Cuomo did not immediately respond to a request for comment. But Wednesday night, his legal team sent its own letter to the Justice Department requesting an investigation into the subcommittee for potential abuse of power.