Abortion Is Not Health Care Act of 2025
- Bill Number
- H.R. 73
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-01-03: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-04-14T08:05:42Z
AI-Generated Summary
Purpose
The "Abortion Is Not Health Care Act of 2025" (H.R. 73) aims to exclude payments for abortions from being considered medical expenses under U.S. tax law. This change reflects a policy view that abortions do not qualify as health care for tax deduction purposes.
Key Provisions
- Amendment to Tax Code: The bill adds a new subsection (f) to Section 213 of the Internal Revenue Code of 1986, stating that any amount paid for an abortion during the taxable year cannot be included in the deduction for medical expenses.
- Effective Date: The change applies to taxable years (the 12-month periods used for filing taxes) beginning after the date the bill is enacted into law.
- Short Title: The legislation is formally titled the "Abortion Is Not Health Care Act of 2025."
Significant Changes to Existing Law
- Under current law, medical expenses that exceed 7.5% of adjusted gross income can be deducted if taxpayers itemize their deductions on Schedule A of Form 1040. Abortions have generally been treated as qualifying medical expenses in the past.
- This bill explicitly removes abortions from this category, creating a specific exclusion that did not previously exist in the tax code.
Potential Impacts
- On Citizens: Individuals who pay for abortions out-of-pocket will no longer be able to deduct those costs on their federal income taxes, potentially increasing their overall tax burden if they itemize deductions. This could affect access to financial relief for such procedures, particularly for lower- or middle-income taxpayers.
- On Government Agencies: The Internal Revenue Service (IRS) will need to update its guidance, forms, and auditing processes to enforce the exclusion, which may involve minor administrative costs but no major overhaul.
- On International Relations: No direct impacts, as the bill focuses solely on domestic U.S. tax policy.
Main Stakeholders Affected
- Taxpayers: Especially those who undergo or pay for abortions and rely on medical expense deductions to reduce taxable income.
- Healthcare Providers and Clinics: May see indirect effects if patients face higher net costs due to lost tax benefits, potentially influencing service utilization.
- Advocacy Groups: Pro-life organizations (e.g., sponsors like Rep. Biggs) may view this as supportive, while reproductive rights groups could oppose it as a barrier to care.
- IRS and Treasury Department: Responsible for implementing and enforcing the tax code change.
Notable Legal, Constitutional, or Political Implications
- Legal: The bill could face challenges in court if deemed to infringe on privacy rights or equal protection under the Constitution (e.g., referencing precedents like Roe v. Wade or Dobbs v. Jackson Women's Health Organization), though it targets tax policy rather than access to abortion directly. It aligns with federal tax authority under Article I of the Constitution.
- Constitutional: No explicit violations, but it may raise questions about whether the exclusion discriminates based on the nature of a medical procedure, potentially leading to litigation over substantive due process.
- Political: Introduced by Republican representatives, it signals a continued congressional effort to limit federal support for abortion-related activities post-Dobbs (the 2022 Supreme Court decision overturning federal abortion protections). It could polarize debates on reproductive rights and tax policy without altering state-level abortion laws.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (4)
Rep. Allen, Rick W. [R-GA-12], Rep. Moore, Barry [R-AL-1], Rep. Joyce, John [R-PA-13], Rep. Clyde, Andrew S. [R-GA-9]
Recent Actions
- 2025-01-03: Referred to the House Committee on Ways and Means.
- 2025-01-03: Introduced in House
- 2025-01-03: Introduced in House
Bill Versions
- Abortion Is Not Health Care Act of 2025 — issued 2025-01-03 — PDF (2 pages)