II
119THCONGRESS
1
STSESSION S. 251
To amend the Internal Revenue Code of 1986 to prohibit treatment of
certain distributions and reimbursements for certain abortions as quali-
fied medical expenses.
IN THE SENATE OF THE UNITED STATES
JANUARY24, 2025
Mr. L
EE(for himself, Mr. BANKS, Mr. DAINES, Mrs. HYDE-SMITH, Mr.
H
AGERTY, Mr. CRAMER, Mrs. BLACKBURN, and Mr. HAWLEY) intro-
duced the following bill; which was read twice and referred to the Com-
mittee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to prohibit
treatment of certain distributions and reimbursements
for certain abortions as qualified medical expenses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Protecting Life in 4
Health Savings Accounts Act’’. 5
SEC. 2. DISTRIBUTIONS FOR CERTAIN ABORTIONS NOT 6
QUALIFIED. 7
(a) HSA
S.— 8
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•S 251 IS
(1) IN GENERAL.—Subparagraph (A) of section 1
223(d)(2) of the Internal Revenue Code of 1986 is 2
amended by adding at the end the following: ‘‘Such 3
term shall not include any amount paid for an abor-4
tion (other than an excluded abortion).’’. 5
(2) E
XCLUDED ABORTION .—Section 223(d)(2) 6
of such Code is amended by adding at the end the 7
following new subparagraph: 8
‘‘(E) E
XCLUDED ABORTION .—For pur-9
poses of this paragraph, the term ‘excluded 10
abortion’ means any abortion— 11
‘‘(i) with respect to a pregnancy that 12
is the result of an act of rape or incest, or 13
‘‘(ii) with respect to which the woman 14
suffers from a physical disorder, physical 15
injury, or physical illness, including a life- 16
endangering physical condition caused by 17
or arising from the pregnancy itself, that 18
would, as certified by a physician, place 19
the woman in danger of death unless the 20
abortion is performed.’’. 21
(b) A
RCHERMSAS.—Subparagraph (A) of section 22
220(d)(2) of the Internal Revenue Code of 1986 is amend-23
ed by adding at the end the following: ‘‘Such term shall 24
not include any amount paid for an abortion (other than 25
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•S 251 IS
an excluded abortion (as defined in section 1
223(d)(2)(E)).’’. 2
(c) H
EALTHFLEXIBLESPENDINGARRANGEMENTS 3
ANDHEALTHREIMBURSEMENT ARRANGEMENTS.—Sec-4
tion 106 of the Internal Revenue Code of 1986 is amended 5
by adding at the end the following new subsection: 6
‘‘(h) P
ROHIBITION ONREIMBURSEMENTS FOR ABOR-7
TIONS.—For purposes of this section and section 105, re-8
imbursement for expenses incurred for an abortion (other 9
than an excluded abortion (as defined in section 10
223(d)(2)(E)) shall not be treated as a reimbursement for 11
medical expenses.’’. 12
(d) R
ETIREEHEALTHACCOUNTS.—Section 401(h) 13
of the Internal Revenue Code of 1986 is amended by in-14
serting ‘‘(other than an expense for an abortion (other 15
than an excluded abortion (as defined in section 16
223(d)(2)(E))))’’ after ‘‘sickness, accident, hospitaliza-17
tion, and medical expenses’’ in the matter preceding para-18
graph (1). 19
(e) E
FFECTIVEDATES.— 20
(1) I
N GENERAL.—Except as provided in para-21
graph (2), the amendments made by this section 22
shall apply to amounts paid with respect to taxable 23
years beginning after December 31, 2025. 24
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•S 251 IS
(2) REIMBURSEMENTS.—The amendment made 1
by subsection (c) shall apply to expenses incurred 2
with respect to taxable years beginning after Decem-3
ber 31, 2025. 4
Æ
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