Abortion Is Not Health Care Act of 2025

Summary

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.

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Timeline

1. 24 January 2025

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 24 January 2025

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Introduced in Senate

  Introduced in Senate · EN · 24 January 2025

  DownloadOpen at official source

• Introduced in Senate

  summary · EN · 24 January 2025

  Open at official source

Sponsors

• Sen. Lee, Mike [R-UT] · R · Sponsor
• Sen. Banks, Jim [R-IN] · R · Sponsor
• Sen. Daines, Steve [R-MT] · R · Sponsor
• Sen. Hyde-Smith, Cindy [R-MS] · R · Sponsor
• Sen. Hagerty, Bill [R-TN] · R · Sponsor
• Sen. Cramer, Kevin [R-ND] · R · Sponsor
• Sen. Blackburn, Marsha [R-TN] · R · Sponsor
• Sen. Hawley, Josh [R-MO] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → Abortion Is Not Health Care Act of 2025