US Federal 2025-2026 Regular Session

US Federal Senate Bill SB251

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

The bill is expected to have significant ramifications on how medical expenses are treated under tax laws. By prohibiting reimbursements for most abortion procedures through HSAs and similar accounts, the legislation seeks to limit financial support for abortion services in contexts that proponents view as morally objectionable. This aligns with broader efforts by certain lawmakers to restrict access to abortion services through financial mechanisms. Consequently, women seeking these procedures may face increased out-of-pocket costs, potentially dissuading some from pursuing necessary care.

Summary

SB251, known as the 'Protecting Life in Health Savings Accounts Act', is designed to amend the Internal Revenue Code of 1986. The primary focus of this bill is the treatment of certain medical expenses related to abortions, particularly concerning Health Savings Accounts (HSAs), Archer MSAs, and Health Reimbursement Arrangements. Under this legislation, expenses incurred for most abortions would no longer be classified as qualified medical expenses, except for cases defined as 'excluded abortions' – those resulting from rape, incest, or necessitated by a serious medical condition threatening the woman's life.

Contention

SB251 has generated notable contention among legislators and advocacy groups. Supporters argue that the bill reinforces pro-life values by discouraging the use of tax-advantaged accounts for abortion-related expenses. They view this as a step towards aligning medical expense classifications with their moral and ethical stance on abortion. Conversely, opponents criticize the bill as an infringement on women's rights and access to healthcare. There are concerns that this legislation could exacerbate disparities in healthcare access, particularly for women in economically disadvantaged situations who may rely on HSAs to cover essential health services.

Congress_id

119-S-251

Policy_area

Taxation

Introduced_date

2025-01-24

Companion Bills

US HB720

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 HB720

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 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 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 SB31

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

Similar Bills

No similar bills found.