Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB251 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	II
2	2	119THCONGRESS
3	3	1
4	4	STSESSION S. 251
5	5	To amend the Internal Revenue Code of 1986 to prohibit treatment of
6	6	certain distributions and reimbursements for certain abortions as quali-
7	7	fied medical expenses.
8	8	IN THE SENATE OF THE UNITED STATES
9	9	JANUARY24, 2025
10	10	Mr. L
11	11	EE(for himself, Mr. BANKS, Mr. DAINES, Mrs. HYDE-SMITH, Mr.
12	12	H
13	13	AGERTY, Mr. CRAMER, Mrs. BLACKBURN, and Mr. HAWLEY) intro-
14	14	duced the following bill; which was read twice and referred to the Com-
15	15	mittee on Finance
16	16	A BILL
17	17	To amend the Internal Revenue Code of 1986 to prohibit
18	18	treatment of certain distributions and reimbursements
19	19	for certain abortions as qualified medical expenses.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘Protecting Life in 4
24	24	Health Savings Accounts Act’’. 5
25	25	SEC. 2. DISTRIBUTIONS FOR CERTAIN ABORTIONS NOT 6
26	26	QUALIFIED. 7
27	27	(a) HSA
28	28	S.— 8
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31	31	•S 251 IS
32	32	(1) IN GENERAL.—Subparagraph (A) of section 1
33	33	223(d)(2) of the Internal Revenue Code of 1986 is 2
34	34	amended by adding at the end the following: ‘‘Such 3
35	35	term shall not include any amount paid for an abor-4
36	36	tion (other than an excluded abortion).’’. 5
37	37	(2) E
38	38	XCLUDED ABORTION .—Section 223(d)(2) 6
39	39	of such Code is amended by adding at the end the 7
40	40	following new subparagraph: 8
41	41	‘‘(E) E
42	42	XCLUDED ABORTION .—For pur-9
43	43	poses of this paragraph, the term ‘excluded 10
44	44	abortion’ means any abortion— 11
45	45	‘‘(i) with respect to a pregnancy that 12
46	46	is the result of an act of rape or incest, or 13
47	47	‘‘(ii) with respect to which the woman 14
48	48	suffers from a physical disorder, physical 15
49	49	injury, or physical illness, including a life- 16
50	50	endangering physical condition caused by 17
51	51	or arising from the pregnancy itself, that 18
52	52	would, as certified by a physician, place 19
53	53	the woman in danger of death unless the 20
54	54	abortion is performed.’’. 21
55	55	(b) A
56	56	RCHERMSAS.—Subparagraph (A) of section 22
57	57	220(d)(2) of the Internal Revenue Code of 1986 is amend-23
58	58	ed by adding at the end the following: ‘‘Such term shall 24
59	59	not include any amount paid for an abortion (other than 25
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62	62	•S 251 IS
63	63	an excluded abortion (as defined in section 1
64	64	223(d)(2)(E)).’’. 2
65	65	(c) H
66	66	EALTHFLEXIBLESPENDINGARRANGEMENTS 3
67	67	ANDHEALTHREIMBURSEMENT ARRANGEMENTS.—Sec-4
68	68	tion 106 of the Internal Revenue Code of 1986 is amended 5
69	69	by adding at the end the following new subsection: 6
70	70	‘‘(h) P
71	71	ROHIBITION ONREIMBURSEMENTS FOR ABOR-7
72	72	TIONS.—For purposes of this section and section 105, re-8
73	73	imbursement for expenses incurred for an abortion (other 9
74	74	than an excluded abortion (as defined in section 10
75	75	223(d)(2)(E)) shall not be treated as a reimbursement for 11
76	76	medical expenses.’’. 12
77	77	(d) R
78	78	ETIREEHEALTHACCOUNTS.—Section 401(h) 13
79	79	of the Internal Revenue Code of 1986 is amended by in-14
80	80	serting ‘‘(other than an expense for an abortion (other 15
81	81	than an excluded abortion (as defined in section 16
82	82	223(d)(2)(E))))’’ after ‘‘sickness, accident, hospitaliza-17
83	83	tion, and medical expenses’’ in the matter preceding para-18
84	84	graph (1). 19
85	85	(e) E
86	86	FFECTIVEDATES.— 20
87	87	(1) I
88	88	N GENERAL.—Except as provided in para-21
89	89	graph (2), the amendments made by this section 22
90	90	shall apply to amounts paid with respect to taxable 23
91	91	years beginning after December 31, 2025. 24
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94	94	•S 251 IS
95	95	(2) REIMBURSEMENTS.—The amendment made 1
96	96	by subsection (c) shall apply to expenses incurred 2
97	97	with respect to taxable years beginning after Decem-3
98	98	ber 31, 2025. 4
99	99	Æ
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