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Protecting Life in Health Savings Accounts Act

To amend the Internal Revenue Code of 1986 to prohibit treatment of certain distributions and reimbursements for certain abortions as qualified medical expenses.

Introduced Jan 24, 2025

Latest action (Jan 24, 2025) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & TaxesHealthcare

Summary

  • Prohibits Health Savings Accounts from covering most abortion expenses, except for abortions related to rape, incest, or pregnancies that threaten the woman's life.
  • Prohibits Archer Medical Savings Accounts from covering most abortion expenses under the same exceptions as HSAs.
  • Prohibits Health Flexible Spending Arrangements and Health Reimbursement Arrangements from reimbursing most abortion expenses, except for abortions related to rape, incest, or life-threatening pregnancies.
  • Prohibits Retiree Health Accounts from covering most abortion expenses under the same exceptions.
  • Applies to amounts paid or expenses incurred with respect to taxable years beginning after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Money behind the sponsor

Top reported contributors to Josh Brecheen’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • QMO LLC $6,600
  • JURIX INC $6,600
  • ULINE $6,600
  • AFCEA INTERNATIONAL $4,800
  • EFFECTIVE THERAPEUTIC TEACHING LEARNIN $4,300

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Josh Brecheen → · Outside spending →

Actions (2)

  1. Jan 24, 2025 Referred to the House Committee on Ways and Means. · house
  2. Jan 24, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE HOUSE OF REPRESENTATIVES

January 24, 2025

Mr. Brecheen (for himself, Mr. Webster of Florida, Mrs. Miller of Illinois, Mr. Higgins of Louisiana, Mr. Crenshaw, Mr. Ogles, and Mrs. Harshbarger) introduced the following bill; which was referred to the Committee on Ways and Means

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 Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Protecting Life in Health Savings Accounts Act”.

SEC. 2. DISTRIBUTIONS FOR CERTAIN ABORTIONS NOT QUALIFIED.

(a) HSAs.—

(1) In general.—Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Such term shall not include any amount paid for an abortion (other than an excluded abortion).”.

(2) Excluded abortion.—Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:

“(E) Excluded abortion.—For purposes of this paragraph, the term ‘excluded abortion’ means any abortion—

“(i) with respect to a pregnancy that is the result of an act of rape or incest, or

“(ii) with respect to which the woman suffers from a physical disorder, physical injury, or physical illness, including a life- endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless the abortion is performed.”.

(b) Archer MSAs.—Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Such term shall not include any amount paid for an abortion (other than an excluded abortion (as defined in section 223(d)(2)(E)).”.

(c) Health Flexible Spending Arrangements and Health Reimbursement Arrangements.—Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(h) Prohibition on Reimbursements for Abortions.—For purposes of this section and section 105, reimbursement for expenses incurred for an abortion (other than an excluded abortion (as defined in section 223(d)(2)(E)) shall not be treated as a reimbursement for medical expenses.”.

(d) Retiree Health Accounts.—Section 401(h) of the Internal Revenue Code of 1986 is amended by inserting “(other than an expense for an abortion (other than an excluded abortion (as defined in section 223(d)(2)(E)))” after “sickness, accident, hospitalization, and medical expenses” in the matter preceding paragraph (1).

(e) Effective Dates.—

(1) In general.—Except as provided in paragraph (2), the amendments made by this section shall apply to amounts paid with respect to taxable years beginning after December 31, 2025.

(2) Reimbursements.—The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2025. <all>

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