Abortion Is Not Health Care Act of 2025

Bill Number

S. 253

Origin Chamber

Senate

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-01-24: Read twice and referred to the Committee on Finance.

Last Updated

2025-03-03T19:24:39Z

AI-Generated Summary

Purpose

The legislation, titled the "Abortion Is Not Health Care Act of 2025," aims to exclude costs related to abortions from being considered deductible medical expenses under the U.S. tax code. It seeks to redefine what qualifies as a medical expense by limiting tax benefits for abortion procedures, while allowing exceptions for specific health and safety reasons.

Key Provisions

• Exclusion of Abortion Costs: Adds a new subsection (f) to Section 213 of the Internal Revenue Code of 1986, stating that any amount paid for an abortion during a taxable year cannot be included in the deduction for medical expenses (which allows taxpayers to reduce their taxable income for certain unreimbursed health costs exceeding a percentage of their income).
• Exceptions to the Exclusion:
• Applies only if the abortion is necessary to save the life of a pregnant woman due to a physical disorder, injury, illness, or life-endangering condition caused by or arising from the pregnancy, as certified by a physician.
• Does not apply if the pregnancy results from rape or incest.
• Effective Date: The changes apply to tax years beginning after the date the bill is enacted into law.

Significant Changes to Existing Law

• Under current law (Section 213), abortions are treated as qualified medical expenses eligible for tax deductions if they meet general criteria for medical care.
• This bill introduces a targeted exclusion for most abortions, narrowing the definition of deductible medical expenses specifically for this procedure, while preserving deductibility in limited, physician-certified cases related to life-threatening situations or crimes like rape or incest.
• No other medical expenses are affected; the change is abortion-specific.

Potential Impacts

• On Citizens: Taxpayers who itemize deductions (typically higher-income individuals) may face higher tax bills if they pay out-of-pocket for abortions not covered by the exceptions, as these costs would no longer reduce taxable income. This could indirectly increase the financial burden of obtaining an abortion, particularly for those without insurance coverage.
• On Government Agencies: The Internal Revenue Service (IRS) would need to update tax forms, guidance, and enforcement processes to verify exceptions (e.g., requiring physician certifications), potentially increasing administrative workload during tax filing seasons.
• On International Relations: No direct impacts, as the bill focuses solely on domestic tax policy.
• Broader societal effects could include reduced financial incentives for certain reproductive health decisions, though the bill does not restrict access to abortions themselves.

Main Stakeholders Affected

• Taxpayers Seeking Abortions: Primarily women and families who might otherwise deduct these costs, facing potential loss of tax relief except in exempted cases.
• Healthcare Providers: Physicians must certify exceptions for life-endangering conditions, adding a documentation burden.
• Tax Professionals and the IRS: Responsible for implementing and auditing the new rules.
• Advocacy Groups: Pro-life organizations (reflected in the bill's sponsors, including Senators Mike Lee, Jim Banks, Steve Daines, Cindy Hyde-Smith, Bill Hagerty, Kevin Cramer, Marsha Blackburn, and Josh Hawley) may support it, while reproductive rights groups could oppose it as a barrier to healthcare access.

Notable Legal, Constitutional, or Political Implications

• Legal Implications: The bill could lead to disputes over what constitutes a "physical disorder" or "life-endangering condition," potentially resulting in IRS audits, taxpayer challenges in Tax Court, or broader litigation on the scope of medical expense definitions.
• Constitutional Implications: May raise questions under the Equal Protection Clause (14th Amendment) by treating abortion differently from other medical procedures, or under privacy rights (e.g., from Roe v. Wade precedents, though post-Dobbs landscape applies). It does not ban abortions but uses tax policy to influence behavior, which courts have generally upheld (e.g., in cases involving tax incentives for social policies).
• Political Implications: As a partisan measure introduced by Republican senators, it aligns with ongoing debates over abortion post the 2022 Dobbs decision, potentially fueling national divisions on reproductive rights without altering state-level abortion laws. If enacted, it could set a precedent for using tax code to address social issues.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Sen. Lee, Mike [R-UT]

Cosponsors (7)

Sen. Banks, Jim [R-IN], Sen. Daines, Steve [R-MT], Sen. Hyde-Smith, Cindy [R-MS], Sen. Hagerty, Bill [R-TN], Sen. Cramer, Kevin [R-ND], Sen. Blackburn, Marsha [R-TN], Sen. Hawley, Josh [R-MO]

Recent Actions

• 2025-01-24: Read twice and referred to the Committee on Finance.
• 2025-01-24: Introduced in Senate

Bill Versions

• Abortion Is Not Health Care Act of 2025 — issued 2025-01-24 — PDF (2 pages)