Bill · S. 251· Senate(119-S-251)
Protecting Life in Health Savings Accounts Act
- Introduced
- 1/24/2025
- Last activity
- 1/24/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Mike Lee
- Cosponsors
- - 7 - 0
- Introduced
- In Committee
What this bill would do
This bill, titled the "Protecting Life in Health Savings Accounts Act," seeks to amend the Internal Revenue Code of 1986. It aims to prohibit certain abortion payments from being treated as qualified medical expenses. The restrictions apply to Health Savings Accounts (HSAs), Archer MSAs, Health Flexible Spending Arrangements, Health Reimbursement Arrangements, and Retiree Health Accounts. However, the bill provides exceptions for abortions resulting from rape or incest, or those necessary due to a physical disorder, injury, or illness that a physician certifies could lead to the woman's death. These changes are generally set to take effect for taxable years beginning after December 31, 2025.
Yes
No question was scored yes.
The opposite· 3 of 6
Does this make abortion easier to get?-6
The bill restricts the use of tax-advantaged health accounts to pay for abortion services except in cases of rape, incest, or life-threatening conditions.
Would women be better off under this?-5
The bill creates financial barriers to accessing abortion services through tax-advantaged medical accounts.
Does this narrow the gap between how men and women are treated?-4
The bill limits the financial resources available to women for reproductive healthcare choices through tax-advantaged accounts.
Who it would affect, and how
Potential Positive Impacts for People
- Exceptions for specific circumstances: Under Section 2, the bill defines "excluded abortions" that are not subject to the new prohibitions. This includes abortions resulting from pregnancy caused by rape or incest, or where a physician certifies that a physical disorder, injury, or illness places the woman in danger of death (Section 2(a)(2)).
Potential Negative Impacts for People
-
Restrictions on Health Savings Accounts: The bill would change the tax code so that amounts paid for abortions (that do not meet the specific exception criteria) are no longer considered qualified medical expenses for HSAs (Section 2(a)(1)).
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Restrictions on Archer MSAs: The bill would prohibit amounts paid for certain abortions from being treated as qualified medical expenses for Archer MSAs (Section 2(b)).
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Restrictions on Flexible and Reimbursement Arrangements: The bill would prohibit reimbursements for certain abortion expenses from being treated as reimbursements for medical expenses under Health Flexible Spending Arrangements and Health Reimbursement Arrangements (Section 2(c)).
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Restrictions on Retiree Health Accounts: The bill would exclude certain abortion expenses from the definition of medical expenses for Retiree Health Accounts (Section 2(d)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Women-5Good For Middle Class Households-3Good For Seniors-2
- Healthcare
- Improves Abortion Access-6Improves Healthcare Access-3
- Social Issues And Justice
- Improves Gender Equality-4
- 1/24/2025
- Read twice and referred to the Committee on Finance.
- 7 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Marsha BlackburnRepublican · Tennessee
Jim BanksRepublican · Indiana
Kevin CramerRepublican · North Dakota
Steve DainesRepublican · Montana
Bill HagertyRepublican · Tennessee
Cindy Hyde-SmithRepublican · Mississippi
Josh HawleyRepublican · Missouri