date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 219. Equivalent bankruptcy protections for health savings accounts as retirement funds (a) In general Section 522 of title 11, United States Code, is amended by adding at the end the following new subsection: (r) Treatment of health savings accounts For purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code. . (b) Effective date The amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act. 220. Distributions for abortion expenses from health savings accounts included in gross income (a) In general Subsection (e) of section 223 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this subtitle, is amended by adding at the end the following new paragraph: (8) Exception for certain abortion expenses (A) In general Notwithstanding paragraph (1), any amount used to pay for an abortion (other than an abortion described in subparagraph (B)) or health insurance that covers abortions (other than abortions so described) shall be included in the gross income of such beneficiary. (B) Exceptions Subparagraph (A) shall not apply to— (i) an abortion— (I) in the case of a pregnancy that is the result of an act of rape or incest, or (II) in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy, and (ii) the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion. . (b) Effective date The amendment made by this section