S253119th CongressWALLET

Abortion Is Not Health Care Act of 2025

Sponsored By: Senator Lee, Mike [R-UT]

Introduced

Summary

Bars most abortion costs from the federal medical expense deduction. This bill would exclude amounts paid for an abortion from the itemized deduction for qualified medical and dental expenses while preserving narrow exceptions for two situations.

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  • Families and taxpayers who itemize: People who claim the medical expense deduction would generally not be able to include abortion payments as qualified medical expenses. The rule would apply to taxable years beginning after enactment.
  • Survivors of rape or incest: Amounts paid for an abortion when the pregnancy resulted from rape or incest may still be included in the medical expense deduction.
  • Women with life‑threatening pregnancy conditions and physicians: Abortion costs may be deductible if a physician certifies a physical disorder, injury, or illness tied to the pregnancy that would place the woman in danger of death without the procedure.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

No tax deduction for abortions

If enacted, this bill would stop you from counting abortion costs as medical expenses for the itemized medical deduction. The rule would apply to taxable years beginning after the date of enactment. Two narrow exceptions would remain: rape or incest, and when a physician certifies the pregnancy creates a life‑threatening physical condition that could cause death unless an abortion is performed. If you paid for an abortion and you itemize medical expenses, this could raise your taxable income and your tax bill.

Sponsors & CoSponsors

Sponsor

Lee, Mike [R-UT]

UT • R

Cosponsors

  • Sen. Banks, Jim [R-IN]

    IN • R

    Sponsored 1/24/2025

  • Sen. Daines, Steve [R-MT]

    MT • R

    Sponsored 1/24/2025

  • Sen. Hyde-Smith, Cindy [R-MS]

    MS • R

    Sponsored 1/24/2025

  • Sen. Hagerty, Bill [R-TN]

    TN • R

    Sponsored 1/24/2025

  • Sen. Cramer, Kevin [R-ND]

    ND • R

    Sponsored 1/24/2025

  • Sen. Blackburn, Marsha [R-TN]

    TN • R

    Sponsored 1/24/2025

  • Sen. Hawley, Josh [R-MO]

    MO • R

    Sponsored 1/24/2025

Roll Call Votes

No roll call votes available for this bill.

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