PolicyBrief
S. 253
119th CongressJan 24th 2025
Abortion Is Not Health Care Act of 2025
IN COMMITTEE

This bill amends the Internal Revenue Code to prohibit the deduction of abortion costs as medical expenses, with specific exceptions for cases involving rape, incest, or life-threatening medical conditions.

Mike Lee
R

Mike Lee

Senator

UT

LEGISLATION

Abortion Is Not Health Care Act Proposes Removing Tax Deductions for Procedure Costs Starting in 2025.

The 'Abortion Is Not Health Care Act of 2025' aims to fundamentally change how the IRS views reproductive health expenses. Under current law, medical expenses that exceed 7.5% of your adjusted gross income can generally be deducted from your taxes, but this bill amends Section 213 of the Internal Revenue Code to specifically exclude abortion from that list. This means that for the average person tracking their medical spending to catch a break at tax time, the cost of this specific procedure would no longer count toward that deduction, effectively increasing the out-of-pocket financial burden for those seeking these services.

The Cost of the Fine Print

For a young professional or a family already tight on cash, this change hits the wallet directly. If you’re a worker who meticulously saves receipts for healthcare costs—like dental surgery or hospital stays—to lower your tax bill, this legislation draws a hard line in the sand. By removing the deduction, the bill treats an abortion differently than almost any other medical procedure. For someone earning a modest income where every hundred dollars matters, losing a tax deduction is essentially a price hike on their healthcare. The bill specifies that these changes would kick in for any tax year beginning after the Act is officially enacted, meaning the impact would be felt in the very next filing season.

Exceptions and Documentation

The legislation isn't an absolute ban on deductions, but the exceptions are narrow and require high levels of proof. Per Section 2, a deduction is still allowed if a physician certifies that the woman is in 'danger of death' due to a physical disorder, injury, or illness, including conditions caused by the pregnancy itself. Deductions are also permitted if the pregnancy resulted from rape or incest. In practice, this means a patient would likely need specific, formal physician certification to satisfy the IRS, potentially adding a layer of bureaucratic red tape and privacy concerns to an already sensitive medical situation.

Real-World Friction

Beyond the immediate cost, the bill creates a practical divide in how people manage their health finances. Consider a retail manager or a gig worker who doesn't have robust employer-sponsored insurance and pays for care out-of-pocket. Under this bill, they can deduct the cost of a broken leg or a chronic illness treatment, but the cost of an abortion would be invisible to the tax code. This shift doesn't just change a line on a tax form; it shifts the financial responsibility entirely onto the individual, regardless of their financial situation, unless they meet the specific, dire criteria outlined in the exceptions.