H.R. 720

119th CONGRESS 1st Session

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

IN THE HOUSE OF REPRESENTATIVES · January 24, 2025 · Sponsor: Mr. Brecheen · Committee: Committee on Ways and Means

Table of contents

• H.R. 720
  • SEC. 1. Short title
  • SEC. 2. Distributions for certain abortions not qualified

SEC. 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 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). section 223(d)(2)
  • (2) Excluded abortion
    • (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.
    • Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:
• (b) Archer MSAs
  • Subparagraph (A) of 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)). section 220(d)(2)
• (c) Health flexible spending arrangements and health reimbursement arrangements
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 106
    • (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
  • of the Internal Revenue Code of 1986 is amended by inserting after in the matter preceding paragraph (1). Section 401(h)
• (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.