HR73-119

What This Bill Does

The "Abortion Is Not Health Care Act of 2025" changes federal tax law to prevent taxpayers from deducting abortion expenses as medical costs on their tax returns. Currently, taxpayers who itemize their deductions can deduct medical expenses that exceed 7.5% of their adjusted gross income, but this bill would specifically exclude abortion costs from that calculation.

Who Benefits and How

Anti-abortion advocacy groups and social conservatives benefit politically from this legislation, as it advances their policy goal of restricting abortion access through financial disincentives. The federal government also stands to gain incrementally through reduced tax deductions, resulting in slightly higher tax revenue from those who would have otherwise claimed abortion expenses.

Who Bears the Burden and How

Individuals who pay for abortion services out-of-pocket and itemize their tax deductions will face higher effective tax costs, as they lose the ability to deduct these medical expenses. This disproportionately affects low-to-moderate income taxpayers who are more likely to rely on medical expense deductions when facing significant healthcare costs. Abortion providers may see reduced demand if patients become more price-sensitive due to the loss of tax benefits.

Key Provisions

• Amends Section 213 of the Internal Revenue Code to add subsection (f), explicitly stating that abortion expenses cannot be counted toward the medical expense deduction
• Applies to all taxable years beginning after the bill's enactment date
• Does not define "abortion" in the text, relying on existing medical and legal definitions
• Affects only those taxpayers who itemize deductions (not those taking the standard deduction)
• Creates a specific carve-out for abortion within the broader medical expense deduction framework