H.R.720 - Protecting Life in Health Savings Accounts Act (119th Congress)
Summary
H.R.720, the "Protecting Life in Health Savings Accounts Act," seeks to amend the Internal Revenue Code of 1986. The bill aims to prohibit the use of Health Savings Accounts (HSAs), Archer MSAs, Health Flexible Spending Arrangements, Health Reimbursement Arrangements, and Retiree Health Accounts for abortions, except in cases of rape, incest, or when the woman's life is endangered. The bill was introduced in the House of Representatives on January 24, 2025, and referred to the Committee on Ways and Means.
Expected Effects
If enacted, H.R.720 would restrict the use of tax-advantaged healthcare accounts for abortion services, potentially increasing the out-of-pocket expenses for individuals seeking such procedures. This could lead to fewer abortions being performed, particularly among those with limited financial resources. The change would apply to amounts paid with respect to taxable years beginning after December 31, 2025, with specific application to reimbursements.
Potential Benefits
- Potentially reduces the number of abortions performed.
- Aligns federal tax policy with pro-life beliefs for some.
- May encourage alternative healthcare options.
- Could lead to increased adoption rates as fewer unwanted pregnancies occur.
- Reinforces the idea that taxpayers should not be forced to fund procedures they find morally objectionable.
Potential Disadvantages
- Restricts access to abortion services for women, especially those with lower incomes.
- May disproportionately affect women in states with limited abortion access.
- Could lead to unsafe abortion practices if women are unable to afford safe, legal procedures.
- May infringe on individual autonomy and reproductive rights.
- Creates administrative burden to determine eligibility for "excluded abortions".
Constitutional Alignment
The bill's constitutional alignment is complex and contested. Supporters may argue it does not directly violate any specific constitutional provision, while opponents may argue it infringes upon unenumerated rights to privacy and bodily autonomy, potentially raising questions under the Due Process Clause of the Fifth and Fourteenth Amendments. The lack of explicit mention of abortion in the Constitution leaves room for varying interpretations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).