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.

1/25/2025, 11:56 AM

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.

Bill 119 s 253, also known as the "Abortion Tax Deduction Act," aims to amend the Internal Revenue Code of 1986. The main purpose of this bill is to ensure that amounts paid for an abortion are not considered when calculating the deduction for medical expenses.

Currently, under the Internal Revenue Code, individuals can deduct certain medical expenses from their taxable income. However, the deduction does not apply to expenses related to abortions. This bill seeks to clarify and explicitly state that amounts paid for an abortion should not be included in the calculation of medical expenses for tax deduction purposes.

The bill does not take a stance on the issue of abortion itself, but rather focuses on the tax implications of abortion expenses. By excluding abortion expenses from the deduction for medical expenses, the bill aims to provide clarity and consistency in the tax code. Overall, Bill 119 s 253 is a straightforward and narrowly focused piece of legislation that seeks to address a specific issue related to tax deductions for medical expenses. It does not seek to make any broader changes to the tax code or to the regulation of abortion.
Congress
119

Number
S - 253

Introduced on
2025-01-24

# Amendments
0

Sponsors
+5

Cosponsors
+5

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

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.

Bill 119 s 253, also known as the "Abortion Tax Deduction Act," aims to amend the Internal Revenue Code of 1986. The main purpose of this bill is to ensure that amounts paid for an abortion are not considered when calculating the deduction for medical expenses.

Currently, under the Internal Revenue Code, individuals can deduct certain medical expenses from their taxable income. However, the deduction does not apply to expenses related to abortions. This bill seeks to clarify and explicitly state that amounts paid for an abortion should not be included in the calculation of medical expenses for tax deduction purposes.

The bill does not take a stance on the issue of abortion itself, but rather focuses on the tax implications of abortion expenses. By excluding abortion expenses from the deduction for medical expenses, the bill aims to provide clarity and consistency in the tax code. Overall, Bill 119 s 253 is a straightforward and narrowly focused piece of legislation that seeks to address a specific issue related to tax deductions for medical expenses. It does not seek to make any broader changes to the tax code or to the regulation of abortion.
Alternative Names
Official Title as IntroducedA 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.

Comments

Recent Activity

Latest Summary3/3/2025

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, individ...


Latest Action1/24/2025
Read twice and referred to the Committee on Finance.