Tax Code Change: No Medical Deductions for Most Abortions, Starting 2025

The "Abortion Is Not Health Care Act of 2025" changes the tax rules around medical expenses. Specifically, it blocks people from claiming tax deductions for abortion costs, starting with the 2025 tax year. Here's the breakdown:

No Deductions for Abortion Costs

This bill, straight up, says that money spent on abortion procedures can't be counted as a medical expense when you're figuring out your taxes. This means that if you itemize deductions and typically deduct medical expenses that exceed 7.5% of your adjusted gross income, abortion costs can no longer be included in that calculation. (SEC. 2)

• Real-World Example: Imagine a freelance graphic designer who itemizes deductions. In 2024, if their medical expenses, including an abortion, totaled over 7.5% of their income, they could deduct the amount exceeding that threshold. Under this new law, starting in 2025, they can't include the abortion cost in that calculation, potentially leading to a higher tax bill.

Exceptions: Life-Threatening Situations, Rape, and Incest

There are exceptions. The bill does allow deductions if a doctor certifies in writing that the abortion is necessary because the woman has a physical condition (including pregnancy complications) that would otherwise cause death. It also allows deductions if the pregnancy is the result of rape or incest. (SEC. 2)

• Real-World Example: A construction worker with a pre-existing heart condition becomes pregnant. If her doctor determines that continuing the pregnancy would be fatal due to her condition, and provides written certification, the cost of an abortion could still be deductible. However, the bill is very specific that this only applies to physical conditions.

How it Fits with Existing Laws

This bill directly amends Section 213 of the Internal Revenue Code, which is the part that deals with medical expense deductions. It adds a specific carve-out for abortion, treating it differently than other medical procedures. This change could be particularly impactful for people who rely on itemized deductions for high medical costs. It also adds a layer of complexity, requiring documentation and certification in cases where exceptions apply.

Potential Challenges

One major challenge is how these exceptions will be enforced. The bill requires a doctor's certification for life-threatening conditions, but it doesn't specify exactly what kind of documentation is needed for cases of rape or incest. This could create difficulties for both taxpayers and the IRS.

Another challenge is that it will likely have a bigger impact on lower-income people. Those who can easily afford medical expenses might not itemize, and therefore wouldn't be affected by this change. But for those who rely on these deductions to make healthcare more affordable, losing the ability to deduct abortion costs could be a significant financial burden.