This bill excludes abortion costs from the itemized tax deduction for medical expenses. Currently, legal abortion expenses can be deducted like other medical costs. Exceptions remain for pregnancies resulting from rape or incest, or when a physician certifies the pregnancy endangers the woman life.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
This bill excludes abortion costs from the itemized tax deduction for medical expenses. Currently, legal abortion expenses can be deducted like other medical costs. Exceptions remain for pregnancies resulting from rape or incest, or when a physician certifies the pregnancy endangers the woman life.
Last updated: 1/5/2026
Official Summary
Congressional Research Service summary
<p><strong>Abortion Is Not Health Care Act of 2025</strong></p><p>This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. </p><p>Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion.</p><p>Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering from a physical disorder, injury, or illness (including a life-endangering physical condition caused by or arising from the pregnancy itself) that would, as certified by a physician, place the woman in danger of death if an abortion were not performed.</p>
Key Points
Main provisions of the bill
Excludes abortion costs from medical expense deduction
Changes current tax treatment of legal abortion
Maintains exceptions for rape, incest, and life endangerment
Requires physician certification for health exceptions
Applies to itemized tax deductions over 7.5 percent of income
How This Impacts Americans
Potential effects on citizens and communities
Women who itemize deductions could no longer claim abortion costs as medical expenses except in limited circumstances. This represents a tax policy change affecting how abortion services are treated under the tax code.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
253, 119th Congress (2025). "Abortion Is Not Health Care Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-s-253