Abortion Is Not Health Care Act of 2025
Abortion Is Not Health Care Act of 2025
Plain Language Summary
# Summary of the Abortion Is Not Health Care Act of 2025 **What the bill would do:** This bill would change tax law by preventing people from deducting abortion expenses as medical costs on their federal income taxes. Currently, Americans who itemize deductions can include abortion costs (along with other medical expenses) to reduce their taxable income, but this bill would eliminate that option—with two exceptions: abortions resulting from rape or incest, or abortions necessary to protect a woman's life or health would still be deductible. **Who it affects:** This would primarily affect people who: (1) have enough medical expenses to itemize deductions rather than take the standard deduction, and (2) pay for an abortion out-of-pocket.
In practice, this is a relatively small portion of taxpayers, since most Americans use the standard deduction and don't itemize medical expenses. **Current status:** The bill was introduced in the 119th Congress by Senator Mike Lee (R-UT) and is currently in committee, meaning it has not yet been voted on by the full Senate. The bill reflects ongoing congressional debate over abortion policy and federal tax treatment.
CRS Official Summary
Abortion Is Not Health Care Act of 2025This 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.
Latest Action
Read twice and referred to the Committee on Finance.