Plain English
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Abortion Is Not Health Care Act of 2025 This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion. Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering 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 if an abortion were not performed.
Market Impact Map
Action Timeline
2025-01-24
Read twice and referred to the Committee on Finance.
2025-01-24
Introduced in Senate
Full Bill Text
119 S253 IS: Abortion Is Not Health Care Act of 2025 U.S. Senate 2025-01-24 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II 119th CONGRESS 1st Session S. 253 IN THE SENATE OF THE UNITED STATES January 24, 2025 Mr. Lee (for himself, Mr. Banks , Mr. Daines , Mrs. Hyde-Smith , Mr. Hagerty , Mr. Cramer , Mrs. Blackburn , and Mr. Hawley ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses. 1. Short title This Act may be cited as the Abortion Is Not Health Care Act of 2025 . 2. Amounts paid for abortion not taken into account in determining deduction for medical expenses (a) In general Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Amounts paid for abortion not taken into account (1) In general An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a). (2) Exceptions Paragraph (1) shall not apply in the case of an abortion with respect to— (A) a woman suffering 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, or (B) a pregnancy that is the result of an act of rape or incest. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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