US SB251

Amends the Internal Revenue Code of 1986 to exclude abortion expenses from qualifying as "medical expenses" for Health Savings Accounts (HSAs), Archer MSAs, Health Flexible Spending Arrangements, Health Reimbursement Arrangements, and retiree health accounts

Establishes exceptions ("excluded abortions") that would still qualify for tax-advantaged treatment: pregnancies resulting from rape or incest, and cases where a physician certifies the woman faces danger of death without the abortion

Applies to amounts paid and expenses incurred for taxable years beginning after December 31, 2025

Introduced January 24, 2025 by Senator Lee with 7 Republican cosponsors and referred to the Senate Finance Committee