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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.
Summary
This bill amends the tax code to prohibit distributions from Health Savings Accounts (HSAs), Archer Medical Savings Accounts (MSAs), Health Flexible Spending Arrangements (FSAs), Health Reimbursement Arrangements (HRAs), and retiree health accounts from being used to pay for abortion expenses. The bill creates an exception (referred to as an "excluded abortion") for abortions in cases of pregnancy resulting from rape or incest, or where a physician certifies that continuing the pregnancy would place the woman in danger of death. The restrictions apply to amounts paid or expenses incurred with respect to taxable years beginning after December 31, 2025. Currently, these tax-advantaged accounts can be used to pay for abortion services; this bill would change that policy with the specified exceptions.
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)
- Sen. Lee, Mike [R-UT] (R-UT)
7 cosponsors
- Sen. Banks, Jim [R-IN] (R-IN)
- Sen. Blackburn, Marsha [R-TN] (R-TN)
- Sen. Cramer, Kevin [R-ND] (R-ND)
- Sen. Daines, Steve [R-MT] (R-MT)
- Sen. Hagerty, Bill [R-TN] (R-TN)
- Sen. Hawley, Josh [R-MO] (R-MO)
- Sen. Hyde-Smith, Cindy [R-MS] (R-MS)
Actions (2)
- Jan 24, 2025 Read twice and referred to the Committee on Finance. · senate
- Jan 24, 2025 Introduced in Senate
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 SENATE OF THE UNITED STATES
January 24, 2025
Mr. Lee (for himself, Mr. Banks, Mr. Daines, Mrs. Hyde-Smith, Mr. Hagerty, Mr. Cramer, Mrs. Blackburn, and Mr. Hawley) introduced the following bill; which was read twice and referred to the Committee 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 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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