I 

117TH CONGRESS 

2D SESSION H. R. 6471 

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 21, 2022 

Mr. MOONEY (for himself, Mr. DUNCAN, Mr. GIBBS, Mr. KELLY of Pennsylvania, Mr. BILIRAKIS, Mr. BUDD, Mr. CARTER of Georgia, Mrs. MILLER

of Illinois, Mr. TIMMONS, Mr. WILLIAMS of Texas, Mr. MCKINLEY, Mrs. 

BOEBERT, Mr. LAMBORN, Mrs. MILLER-MEEKS, Mr. RODNEY DAVIS of 

Illinois, Mr. BOST, Mr. NORMAN, Mr. WALTZ, Mr. MANN, Mr. BACON, 

Mr. PALMER, Mr. JORDAN, Mr. HICE of Georgia, Mr. MULLIN, Mr. 

LUETKEMEYER, Mr. CLINE, Mr. ROSE, Mr. ROSENDALE, Mr. MAST, and 

Mr. WEBER of Texas) 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. 

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’’. 


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1 SEC. 2. DISTRIBUTIONS FOR CERTAIN ABORTIONS NOT 

2 QUALIFIED. 

3 (a) HSAS.— 

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

5 223(d)(2) of the Internal Revenue Code of 1986 is 

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

7 term shall not include any amount paid for an abor8 tion (other than an excluded abortion).’’. 

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

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

11 following new subparagraph: 

12 ‘‘(E) EXCLUDED ABORTION.—For pur13 poses of this paragraph, the term ‘excluded 

14 abortion’ means any abortion— 

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

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

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

18 suffers from a physical disorder, physical 

19 injury, or physical illness, including a life20 endangering physical condition caused by 

21 or arising from the pregnancy itself, that 

22 would, as certified by a physician, place 

23 the woman in danger of death unless the 

24 abortion is performed.’’. 

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

26 220(d)(2) of the Internal Revenue Code of 1986 is amendVerDate Sep 11 2014 02:28 Jan 25, 2022 Jkt 029200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6471.IH H6471

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1 ed by adding at the end the following: ‘‘Such term shall 

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

3 an excluded abortion (as defined in section 

4 223(d)(2)(E))).’’. 

5 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS

6 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec7 tion 106 of the Internal Revenue Code of 1986 is amended 

8 by adding at the end the following new subsection: 

9 ‘‘(h) PROHIBITION ON REIMBURSEMENTS FOR ABOR10 TIONS.—For purposes of this section and section 105, re11 imbursement for expenses incurred for an abortion (other 

12 than an excluded abortion (as defined in section 

13 223(d)(2)(E))) shall not be treated as a reimbursement 

14 for medical expenses.’’. 

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

16 of the Internal Revenue Code of 1986 is amended by in17 serting ‘‘(other than an expense for an abortion (other 

18 than an excluded abortion (as defined in section 

19 223(d)(2)(E)))’’ after ‘‘sickness, accident, hospitalization, 

20 and medical expenses’’ in the matter preceding paragraph 

21 (1). 

22 (e) EFFECTIVE DATES.— 

23 (1) IN GENERAL.—Except as provided in para24 graph (2), the amendments made by this section 


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1 shall apply to amounts paid with respect to taxable 

2 years beginning after December 31, 2022. 

3 (2) REIMBURSEMENTS.—The amendment made 

4 by subsection (c) shall apply to expenses incurred 

5 with respect to taxable years beginning after Decem6 ber 31, 2022. 

Æ 


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