Protecting Life in Health Savings Accounts Act

Exceptions for specific circumstances: Under Section 2, the bill provides that abortions are not subject to the new prohibitions if they are the result of an act of rape or incest (Section 2(a)(2)(i)).

Medical necessity protections: The bill includes an exception for abortions where a woman suffers from a physical disorder, injury, or illness that a physician certifies could place the woman in danger of death (Section 2(a)(2)(ii)).

Restrictions on Health Savings Accounts (HSAs): The bill would amend the Internal Revenue Code so that amounts paid for abortions—unless they meet the specific exception criteria—are no longer considered qualified medical expenses (Section 2(a)(1)).

Restrictions on Archer MSAs: The bill would change the treatment of amounts paid for abortions so they are not included as qualified expenses, unless they are an "excluded abortion" (Section 2(b)).

Restrictions on Health Flexible Spending and Reimbursement Arrangements: The bill would prohibit reimbursements for abortion expenses from being treated as reimbursements for medical expenses, unless they meet the exception criteria (Section 2(c)).

Restrictions on Retiree Health Accounts: The bill would exclude abortion expenses from the definition of medical expenses covered by these accounts, unless they meet the exception criteria (Section 2(d)).