This bill would stop most abortion-related payments from qualifying as tax-free medical expenses for several tax-advantaged health accounts. It treats abortion costs as non‑qualified distributions for HSAs, Archer MSAs, health FSAs, HRAs, and retiree health accounts except for a narrow set of "excluded abortions" (rape, incest, or life‑threatening physical conditions certified by a physician). The rule generally takes effect for taxable years beginning after December 31, 2025, meaning affected account holders and plan administrators must change reimbursement practices and tax reporting starting in 2026.