US Federal 2025-2026 Regular Session

US Federal House Bill HB720

Introduced
1/24/25  

Caption

Protecting Life in Health Savings Accounts ActThis bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.)Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account.The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because a woman is suffering from a physical disorder, injury, or 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 if an abortion were not performed.

Impact

If enacted, HB 720 would significantly impact individuals using Health Savings Accounts (HSAs), Archer Medical Savings Accounts, and other health reimbursement arrangements. Under the proposed changes, any expenses related to abortions not qualifying as excluded abortions would not be reimbursable, thus increasing the financial burden on women needing these medical services. This aligns with a broader legislative trend aimed at restricting funding for abortions and could affect women seeking necessary medical care in critical situations.

Summary

House Bill 720, titled 'Protecting Life in Health Savings Accounts Act', seeks to amend the Internal Revenue Code of 1986 to disallow certain distributions and reimbursements for abortions from being treated as qualified medical expenses. The primary objective of this bill is to align medical expense deductions with the legislative intent to limit access to abortion funding through these accounts. The proposal suggests that reimbursements for abortions would only be considered qualified if they fall under specific exceptions, such as those resulting from rape, incest, or serious health concerns leading to the threat of death.

Contention

The bill has generated significant debate regarding women's health rights and legislative oversight of medical decisions. Proponents view the bill as a necessary step to reflect conservative values and protect potential life, while critics argue that it undermines women's health choices and limits access to essential medical care. With debates around bodily autonomy and healthcare financing, this bill is likely to become a focal point in the ongoing discussions surrounding reproductive rights across the country.

Congress_id

119-HR-720

Policy_area

Taxation

Introduced_date

2025-01-24

Companion Bills

US SB251

Identical bill Protecting Life in Health Savings Accounts ActThis bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.)Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account.The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because a woman is suffering from a physical disorder, injury, or 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 if an abortion were not performed.

Previously Filed As

US SB251

Protecting Life in Health Savings Accounts ActThis bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.)Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account.The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because a woman is suffering from a physical disorder, injury, or 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 if an abortion were not performed.

US SB253

Abortion Is Not Health Care Act of 2025This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion.Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering from a physical disorder, injury, or 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 if an abortion were not performed.

US HB719

No Abortion Coverage for Medicaid ActThis bill prohibits the Centers for Medicare & Medicaid Services from approving experimental, pilot, or demonstration projects under Medicaid (also known as Section 1115 Demonstrations) if the project provides federal financial assistance for abortions or for health benefits that include abortions, including expenses for related travel or lodging.The bill's restrictions do not apply to abortions in the cases of rape or incest; treatments to address life-threatening physical disorders, injuries, or illnesses; or treatments for miscarriages or ectopic pregnancies.

US SB125

End Taxpayer Funding for Abortion Providers ActThis bill prohibits federal funding for entities, or their affiliates, that perform abortions, provide referrals for abortions, or provide funding to others that perform abortions. It provides exceptions for abortions (1) in the case of rape or incest, or (2) when a physician certifies there is a danger of death to the woman without an abortion. The bill’s prohibition applies to any federal statutory law adopted after the bill’s effective date, unless such law contains an explicit exemption. 

US HB979

Medicaid; exclude from participation any providers that perform or are affiliated with performance of abortions.

US HB2667

Flexible Savings Arrangements for a Healthy Robust America Act

US HB2436

To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.

US HB78

Pregnant Women Health and Safety Act of 2025This bill establishes requirements for physicians who perform abortions and abortion clinics.Specifically, the bill requires a physician who performs an abortion (1) to have admitting privileges at a nearby hospital; and (2) at the time of the abortion, to notify the patient of the hospital location where the patient can receive follow-up care if complications arise.A physician who fails to comply is subject to criminal penalties—a fine, a prison term of up to two years, or both. A woman who undergoes an abortion may not be prosecuted.The bill also requires an abortion clinic, in order to receive federal funds or assistance, to (1) be licensed by the state in which it is located, and (2) be in compliance with federal standards for ambulatory surgical centers.

US HB236

Notice For Medication Abortions

US SB31

Relating to exceptions to otherwise prohibited abortions based on a physician's reasonable medical judgment.

Similar Bills

No similar bills found.