HR 73 · 119th CongressIn Committee

Abortion Is Not Health Care Act of 2025

Latest updateJan 3, 2025

Referred to the House Committee on Ways and Means.

Taxation

Sponsor

Andy Biggs

Introduced

January 3, 2025

Latest action

January 3, 2025

Legislative Progress

How far this bill has traveled through Congress

Introduced

Bill filed in chamber

Committee

Reviewed & reported

Passed Chamber

House or Senate vote

Passed Both

House & Senate agree

President

Sent to White House

Enacted

Signed into law

Introduced

Bill filed in chamber

Committee

Reviewed & reported

Passed Chamber

House or Senate vote

Passed Both

House & Senate agree

President

Sent to White House

Enacted

Signed into law

Latest Action

Referred to the House Committee on Ways and Means.

Plain-Language Summary

AI Generated

Under current federal tax law, individuals can deduct qualified medical expenses that exceed 7.5 percent of their adjusted gross income from their taxable income. This deduction, established in Section 213 of the Internal Revenue Code, covers a broad range of healthcare costs including doctor visits, hospital stays, prescription medications, and other treatments deemed medically necessary. Abortion services, like other medical procedures, have historically been eligible for inclusion in this deduction when they meet the threshold requirements, allowing taxpayers to reduce their tax liability by the amount spent on abortion care.

This bill amends Section 213 of the Internal Revenue Code to explicitly exclude abortion expenses from the medical expense deduction. The Department of the Treasury would be responsible for implementing this change through updated tax guidance and forms. The amendment adds a new subsection stating that amounts paid for an abortion during a taxable year cannot be counted toward the medical expense deduction, regardless of whether the abortion meets other criteria for medical deductibility. This creates a categorical exclusion that applies uniformly across all taxpayers and all circumstances.

The change takes effect for taxable years beginning after the bill's enactment, meaning it would first apply to tax returns filed in 2026 for the 2025 tax year. No new funding is required, as the Internal Revenue Service would implement the restriction through existing administrative processes. The effect would reduce the tax deduction available to individuals who pay for abortion services out of pocket, increasing their taxable income in those years. This change operates independently of existing health insurance coverage rules and does not affect employer-sponsored health plans or other healthcare financing mechanisms.

Key Provisions

1Amend Section 213 of the Internal Revenue Code to prohibit taxpayers from deducting abortion expenses as qualified medical expenses for federal income tax purposes.
2Apply the abortion expense exclusion to all taxable years beginning after the date of enactment, requiring the Internal Revenue Service to implement the restriction through updated tax guidance and filing instructions.
3Establish a categorical bar on abortion deductions that applies uniformly regardless of the medical circumstances, taxpayer income level, or whether the abortion was performed in a state where it is legal.

★ Why this matters

Taxpayers who pay out-of-pocket for abortion services would no longer be able to reduce their taxable income by those expenses, effectively increasing their federal income tax liability. The change narrows the definition of what qualifies as a deductible medical expense under federal tax law. This affects only individuals who itemize deductions and whose total medical expenses exceed the 7.5 percent threshold, as those are the only taxpayers who currently benefit from the medical expense deduction.

● Who this affects

Individuals who pay out-of-pocket for abortion services and itemize deductions on their federal tax returns would face higher tax bills. Low-income and middle-income taxpayers who rely on the medical expense deduction to offset significant healthcare costs would be most directly impacted. Women in states with legal abortion access who do not have insurance coverage for the procedure would bear the tax consequence. The Internal Revenue Service would need to update tax forms and guidance to implement the exclusion. Healthcare providers offering abortion services would not be directly affected, as the change operates only on the tax treatment of patient payments.

Bill Text

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<DOC>

119th CONGRESS
  1st Session
                                 H. R. 73

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.

                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2025

Mr. Biggs of Arizona (for himself, Mr. Allen, Mr. Moore of Alabama, and 
  Mr. Joyce of Pennsylvania) introduced the following bill; which was 
              referred to the Committee on Ways and Means

                                 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.--An amount 
paid during the taxable year for an abortion shall not be taken into 
account under subsection (a).''.
    (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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D-North Carolina · District 12

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Abortion Is Not Health Care Act of 2025

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Abortion Is Not Health Care Act of 2025

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