Abortion Is Not Health Care Act of 2025
Official title: A bill to amend the Internal Revenue Code of 1986 to provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses.
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Read twice and referred to the Committee on Finance.
Abortion Is Not Health Care Act of 2025
This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions.
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.
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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 253: Abortion Is Not Health Care Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-253/
"S. 253: Abortion Is Not Health Care Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-253/.
S. 253, 119th Cong. (2026), https://openamerica.io/bill/119-S-253/.
[S. 253: Abortion Is Not Health Care Act of 2025](https://openamerica.io/bill/119-S-253/)