S. 253: Abortion Is Not Health Care Act of 2025

This bill, titled the Abortion Is Not Health Care Act of 2025, proposes to amend the Internal Revenue Code of 1986 concerning how abortions are treated for tax deductions related to medical expenses. Specifically, the main provisions of the bill indicate the following:

Key Provisions

• Exclusion of Abortion Costs: The bill states that any amounts paid for an abortion will not be included when calculating deductions for medical expenses on tax returns. This means that taxpayers cannot deduct the costs of abortions from their taxable income.
• Exceptions: There are limited exceptions to this general rule. The costs of an abortion can still be considered for deductions if:
  • The procedure is necessary to prevent death or serious physical harm to the woman due to a physical disorder, injury, or illness caused by the pregnancy.
  • The abortion is due to a pregnancy resulting from rape or incest.
• Effective Date: The changes made by this bill would apply to taxable years that begin after the law is enacted.

Summary

In summary, the bill fundamentally alters the treatment of abortion costs in relation to tax medical expense deductions, largely disallowing their inclusion while providing specific exceptions for life-threatening conditions and pregnancies resulting from rape or incest.

Relevant Companies

None found.