HR 73119th CongressIn Committee

Abortion Is Not Health Care Act of 2025

Introduced: Jan 3, 2025

Standard Summary

Comprehensive overview in 1-2 paragraphs

H.R. 73, the Abortion Is Not Health Care Act of 2025, would amend the Internal Revenue Code to exclude any amount paid for an abortion from being counted toward the medical expenses deduction. In other words, individuals who itemize deductions on their federal tax returns could not treat abortion payments as eligible medical expenses for purposes of that deduction. The change would take effect for taxable years beginning after the date the law is enacted. The bill is introduced in the House and referred to the Ways and Means Committee; it reflects a policy stance that abortion costs should not receive federal tax-davorable treatment.

Key Points

1Provisions: Adds a new subsection to Section 213 (medical expenses) stating that amounts paid for an abortion during a tax year shall not be counted as medical expenses for the deduction.
2Effective date: Applies to taxable years beginning after enactment.
3Tax mechanism impacted: Targets the medical expenses deduction, which is an itemized deduction; taxpayers who do not itemize are unaffected.
4Policy intent: Signals a legislative stance that abortion costs should not be treated as deductible medical expenses for federal taxes.
5Scope of impact: Limited to federal tax treatment of medical expenses; no changes to other tax benefits, penalties, or non-federal programs.

Impact Areas

Primary group/area affected: Taxpayers who itemize federal deductions and have paid for abortions (potentially affecting those with substantial medical expenses who would have included abortion costs in their medical expense deduction).Secondary group/area affected: Tax policy and revenue implications for the federal government; tax preparers and tax software will need to reflect that abortion costs are not deductible medical expenses.Additional impacts: This could affect individuals’ and households’ federal tax liability by reducing the pool of deductible medical expenses for some itemizers. Non-itemizers (who take the standard deduction) are not directly affected. The broader political and policy environment around abortion could influence public reception and legislative chances, but the bill itself does not change abortion access or legality.

Generated by gpt-5-nano on Nov 18, 2025