This bill amends the Internal Revenue Code of 1986 to restrict the use of tax-advantaged health accounts for abortion-related expenses. Its primary purpose is to prohibit distributions and reimbursements for certain abortions from being considered qualified medical expenses . The legislation specifically targets Health Savings Accounts (HSAs) , Archer Medical Savings Accounts (MSAs) , Health Flexible Spending Arrangements (FSAs) , Health Reimbursement Arrangements (HRAs) , and Retiree Health Accounts , making payments for non-excluded abortions ineligible for tax-preferred treatment or reimbursement. An "excluded abortion" is defined as one performed in cases of rape or incest , or when a physician certifies that the woman's life is in danger due to a physical condition. These amendments are set to take effect for taxable years beginning after December 31, 2025.