S 253119th CongressIn Committee

Abortion Is Not Health Care Act of 2025

Introduced: Jan 24, 2025

Standard Summary

Comprehensive overview in 1-2 paragraphs

The Abortion Is Not Health Care Act of 2025 would change how medical expenses are treated for federal income tax. Specifically, it would amend the Internal Revenue Code to exclude amounts paid for an abortion from being counted toward the medical expenses deduction. In other words, for most taxpayers, abortion costs would not be deductible as a medical expense. There are two narrow exceptions: (1) abortions that are medically necessary to save a woman’s life (documented by a physician) and (2) pregnancies resulting from rape or incest. The change would apply to tax years beginning after the bill becomes law. This bill signals a policy shift to restrict tax benefits related to abortion, even as it preserves a limited exception in certain extreme or coerced circumstances. It does not alter abortion policies themselves, nor does it create new penalties; it only adjusts how abortion costs can be treated for the purpose of the medical expense deduction.

Key Points

1Amends Section 213 of the Internal Revenue Code to add a new subsection that states amounts paid for an abortion cannot be taken into account for the medical expense deduction.
2Exceptions: The deduction is allowed for abortions in two specific circumstances:
3- (A) A medical condition where, as certified by a physician, continuing the pregnancy would place the woman in danger of death unless an abortion is performed.
4- (B) A pregnancy resulting from rape or incest.
5Effective date: The amendment applies to taxable years beginning after enactment (i.e., it would not apply retroactively to prior years).
6Scope of the change: Applies to amounts paid for abortions; does not specify other related funding or coverage mechanisms (e.g., insurance reimbursements or FSA/HSA rules beyond the stated deduction impact).
7Overall effect: Reduces the potential for abortion-related costs to be deducted as medical expenses for most taxpayers, while preserving a narrow exception for life-threatening situations and for pregnancies from rape or incest.

Impact Areas

Primary group/area affected:- Taxpayers who itemize medical expenses and previously could deduct abortion costs as part of their medical expenses. The bill would generally remove that deduction, reducing a potential tax benefit tied to abortion expenses.Secondary group/area affected:- Individuals facing life-threatening pregnancy conditions or pregnancies resulting from rape or incest may still claim a medical expense deduction for abortion costs under the two stated exceptions.Additional impacts:- Tax planning and compliance: Taxpayers, tax preparers, and financial planners would need to adjust calculations for medical expense deductions and document physician certifications for the two exception scenarios.- Fiscal/policy signals: The bill represents a policy choice about whether abortions should be subsidized or subsidized via the tax code, potentially affecting debates on abortion access and health care policy.- Administrative considerations: Agencies (and taxpayers) may need clear guidance on what counts as an “amount paid” for abortion, how to document exceptions, and how this interacts with other medical expense rules and thresholds (e.g., AGI floor for deducting medical expenses).

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