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.

“(D) Certain abortions—For purposes of this section, the term qualified medical expenses shall not include amounts paid for any abortion unless—

“(i) the pregnancy is the result of an act of rape or incest, or

“(ii) the woman suffers from a physical disorder, physical injury, or physical 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.”