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This bill would change federal tax rules so that money spent on an abortion could not be counted as a medical expense for the purpose of claiming a medical tax deduction. In other words, most people would no longer be able to use abortion costs to lower their taxable income through that deduction. The bill would still allow an exception in a few serious cases, and the change would begin applying to tax years after the bill becomes law.
- Abortion costs would generally not count as medical expenses under the federal medical deduction.
- The rule would not apply if a doctor certifies that the pregnancy endangers the woman’s life because of a physical disorder, injury, or illness, including a life-threatening condition caused by the pregnancy.
- The exception would also apply if the pregnancy resulted from rape or incest.
- The new tax rule would take effect for taxable years starting after the law is enacted.
Official Summaries
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.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 253 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 253
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.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Abortion Is Not Health Care Act of
2025''.
SEC. 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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