This bill amends the Internal Revenue Code to specify that expenses paid for an abortion cannot be claimed as medical expense deductions. This change would be effective for taxable years starting after the enactment date of this Act.
Andy Biggs
Representative
AZ-5
The "Abortion Is Not Health Care Act of 2025" amends the Internal Revenue Code to specify that expenses paid for an abortion cannot be claimed as a medical expense deduction. This change applies to taxable years starting after the enactment of this Act.
The "Abortion Is Not Health Care Act of 2025" directly amends Section 213 of the Internal Revenue Code, making it so that expenses for an abortion can't be deducted as medical expenses. Essentially, the bill, introduced by Representative Andy Biggs, legally defines abortion as not healthcare, but only when it comes to tax deductions. This change kicks in for any taxable year after the bill is enacted.
The core change here is pretty straightforward: If this bill becomes law, you can't claim abortion costs when you're figuring out your medical expense deductions on your taxes. For example, if someone previously had an abortion and wanted to deduct the cost as a medical expense (provided it met the IRS threshold for medical expense deductions), they would be blocked from doing so starting in the tax year after this bill passes. This could matter to a single mom working two jobs who has to make this difficult choice, or a couple facing tough medical decisions – they'd lose a potential tax break that could have helped offset some of those costs. Section 2 of the bill is what drives this home, directly stating that abortion expenses are out of the equation for medical deductions.
While the bill might align with certain viewpoints on abortion, it's also going to create a bigger financial squeeze for some. By removing this deduction, people who are already dealing with the costs of an abortion will face a higher tax burden. It's worth noting that medical expense deductions are typically used by those with significant health-related costs, so this change hits a group that's likely already feeling financial pressure. There's a practical challenge here, too: How will the IRS enforce this, and what kind of documentation will be required? These are questions that will need answers as the bill moves forward.
This move fits into a wider context where abortion is being treated differently than other medical procedures, at least in the tax code. It also raises some flags about who benefits and who doesn't. This bill could benefit organizations opposed to abortion by aligning tax laws with their views. It could also increase the federal government's tax revenue. However, it might disproportionately affect lower-income individuals, who rely more on tax deductions to manage healthcare costs. It is also worth noting that Representative Biggs receives donations from 21st Century Healthcare. While this bill restricts abortion access, it's possible that other healthcare industries who donate to Biggs may benefit from the bill's passage due to the framing of abortion as separate from healthcare. It's a shift that could have long-term implications for how abortion is viewed and handled in federal policy.