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Abortion Is Not Health Care Act of 2025
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.
Summary
This bill amends the Internal Revenue Code to make amounts paid for abortions ineligible for the tax deduction for medical expenses. The bill creates two exceptions: the deduction restriction does not apply if the abortion is necessary to preserve the life of a woman suffering from a life-endangering physical condition caused by the pregnancy (as certified by a physician), or if the pregnancy resulted from rape or incest. The changes apply to tax years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Lee, Mike [R-UT] (R-UT)
7 cosponsors
- Sen. Banks, Jim [R-IN] (R-IN)
- Sen. Blackburn, Marsha [R-TN] (R-TN)
- Sen. Cramer, Kevin [R-ND] (R-ND)
- Sen. Daines, Steve [R-MT] (R-MT)
- Sen. Hagerty, Bill [R-TN] (R-TN)
- Sen. Hawley, Josh [R-MO] (R-MO)
- Sen. Hyde-Smith, Cindy [R-MS] (R-MS)
Actions (2)
- Jan 24, 2025 Read twice and referred to the Committee on Finance. · senate
- Jan 24, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
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