Bill > S253

This bill, titled the "Abortion Is Not Health Care Act of 2025", proposes to amend the Internal Revenue Code to exclude expenses related to abortion from being considered medical expenses for tax deduction purposes. Specifically, the bill would prevent taxpayers from claiming expenses paid for abortions as part of their medical expense deductions, with two key exceptions: (1) when a physician certifies that the pregnancy poses a life-threatening physical condition to the woman, or (2) when the pregnancy is the result of rape or incest. Under current tax law, medical expenses that exceed a certain percentage of a taxpayer's adjusted gross income can be deducted, but this bill would prohibit abortion-related expenses from qualifying for that deduction. The amendment would take effect for taxable years beginning after the date of the bill's enactment, meaning taxpayers would be subject to this new restriction in the tax year following the bill's passage. The bill appears designed to discourage abortion by removing its financial tax benefits, while maintaining exceptions for cases involving severe medical risk or sexual assault.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/253/all-info