II 

118TH CONGRESS 

2D SESSION S. 3608 

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 SENATE OF THE UNITED STATES 

JANUARY 17, 2024 

Mr. LEE (for himself, Mr. BRAUN, Mrs. BLACKBURN, Mr. HAGERTY, Mr. 

RUBIO, and Mr. CRAMER) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protecting Life in 

5 Health Savings Accounts Act’’. 

6 SEC. 2. DISTRIBUTIONS FOR CERTAIN ABORTIONS NOT 

7 QUALIFIED. 

8 (a) HSAS.— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•S 3608 IS

1 (1) IN GENERAL.—Subparagraph (A) of section 

2 223(d)(2) of the Internal Revenue Code of 1986 is 

3 amended by adding at the end the following: ‘‘Such 

4 term shall not include any amount paid for an abor5 tion (other than an excluded abortion).’’. 

6 (2) EXCLUDED ABORTION.—Section 223(d)(2) 

7 of such Code is amended by adding at the end the 

8 following new subparagraph: 

9 ‘‘(E) EXCLUDED ABORTION.—For pur10 poses of this paragraph, the term ‘excluded 

11 abortion’ means any abortion— 

12 ‘‘(i) with respect to a pregnancy that 

13 is the result of an act of rape or incest, or 

14 ‘‘(ii) with respect to which the woman 

15 suffers from a physical disorder, physical 

16 injury, or physical illness, including a life17 endangering physical condition caused by 

18 or arising from the pregnancy itself, that 

19 would, as certified by a physician, place 

20 the woman in danger of death unless the 

21 abortion is performed.’’. 

22 (b) ARCHER MSAS.—Subparagraph (A) of section 

23 220(d)(2) of the Internal Revenue Code of 1986 is amend24 ed by adding at the end the following: ‘‘Such term shall 

25 not include any amount paid for an abortion (other than 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•S 3608 IS

1 an excluded abortion (as defined in section 

2 223(d)(2)(E)).’’. 

3 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS

4 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec5 tion 106 of the Internal Revenue Code of 1986 is amended 

6 by adding at the end the following new subsection: 

7 ‘‘(h) PROHIBITION ON REIMBURSEMENTS FOR ABOR8 TIONS.—For purposes of this section and section 105, re9 imbursement for expenses incurred for an abortion (other 

10 than an excluded abortion (as defined in section 

11 223(d)(2)(E)) shall not be treated as a reimbursement for 

12 medical expenses.’’. 

13 (d) RETIREE HEALTH ACCOUNTS.—Section 401(h) 

14 of the Internal Revenue Code of 1986 is amended by in15 serting ‘‘(other than an expense for an abortion (other 

16 than an excluded abortion (as defined in section 

17 223(d)(2)(E)))’’ after ‘‘sickness, accident, hospitalization, 

18 and medical expenses’’ in the matter preceding paragraph 

19 (1). 

20 (e) EFFECTIVE DATES.— 

21 (1) IN GENERAL.—Except as provided in para22 graph (2), the amendments made by this section 

23 shall apply to amounts paid with respect to taxable 

24 years beginning after December 31, 2024. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•S 3608 IS

1 (2) REIMBURSEMENTS.—The amendment made 

2 by subsection (c) shall apply to expenses incurred 

3 with respect to taxable years beginning after Decem4 ber 31, 2024. 

Æ 


kjohnson on DSK7ZCZBW3PROD with $$_JOB