Abortion Is Not Health Care Act of 2025
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
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
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Prohibits taxpayers from deducting abortion expenses as medical expenses on federal income tax returns
Who Benefits
- Anti-abortion advocacy groups
- Social conservatives
Who Bears Costs
- Individuals who pay for abortion services out-of-pocket
- Lower-income taxpayers who itemize deductions
Key Policy Areas
Taxation, Healthcare, Reproductive Rights
Primary Purpose
Prohibits taxpayers from deducting abortion expenses as medical expenses on federal income tax returns
Policy Domains
Legislative Strategy
"Use tax code to restrict abortion access by removing financial incentives"
Identified Gains
- Anti-abortion advocacy groups
- Social conservatives
Identified Costs
- Individuals who pay for abortion services out-of-pocket
- Lower-income taxpayers who itemize deductions
Sponsors
Legislative Progress
In CommitteeMr. Biggs of Arizona (for himself, Mr. Allen, Mr. Moore …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Individuals who pay for abortion services and itemize deductions, Low-to-moderate income taxpayers who itemize medical deductions
Abortion providers (clinics and physicians)
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
Not explicitly defined; relies on common usage and medical terminology
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology