401(h) of the Internal Revenue Code of 1986 is amended by inserting (other than an expense for an abortion (other than an excluded abortion (as defined in section 223(d)(2)(E))) after sickness, accident, hospitalization, and medical expenses in the matter preceding paragraph (1). (e) Effective dates (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to amounts paid with respect to taxable years beginning after December 31, 2024. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2024.