To amend the Internal Revenue Code of 1986 to exclude certain abortions from the definition of qualified medical expenses for purposes of distributions from health savings accounts.

[AI summary unavailable — showing source text] This bill amends the Internal Revenue Code to specify that, for the purpose of a health savings account, an abortion is not a qualified medical expense unless: (1) the pregnancy is the result of an act of rape or incest; or (2) the woman suffers 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 unless an abortion is performed.…