Protecting Life in Health Savings Accounts Act

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 abortion (other than an excluded abortion)..

Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:

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.

Subparagraph (A) of section 220(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 abortion (other than an excluded abortion (as defined in section 223(d)(2)(E))..

Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

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.

Section 401(h) of the Internal Revenue Code of 1986 is amended by inserting (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).

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.

The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2025.