I 
119TH CONGRESS 
1ST SESSION 
H. R. 720 
To amend the Internal Revenue Code of 1986 to prohibit treatment of 
certain distributions and reimbursements for certain abortions as quali-
fied medical expenses. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 24, 2025 
Mr. BRECHEEN (for himself, Mr. WEBSTER of Florida, Mrs. MILLER of Illi-
nois, Mr. HIGGINS of Louisiana, Mr. CRENSHAW, Mr. OGLES, and Mrs. 
HARSHBARGER) 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. 
Be it enacted by the Senate and House of Representa-
tives 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.— 
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(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 abor-
tion (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 pur-
poses 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 amend-
ed by adding at the end the following: ‘‘Such term shall 
not include any amount paid for an abortion (other than 
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an 
excluded 
abortion 
(as 
defined 
in 
section 
223(d)(2)(E)).’’. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 106 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new subsection: 
‘‘(h) PROHIBITION ON REIMBURSEMENTS FOR ABOR-
TIONS.—For purposes of this section and section 105, re-
imbursement 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 in-
serting ‘‘(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 para-
graph (2), the amendments made by this section 
shall apply to amounts paid with respect to taxable 
years beginning after December 31, 2025. 
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(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
with respect to taxable years beginning after Decem-
ber 31, 2025. 
Æ 
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