119-hr73

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Abortion Is Not Health Care Act of 2025

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Introduced:
Jan 3, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
3
Cosponsors
1
Summaries
4
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jan 3, 2025
Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Jan 3, 2025 00
<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.&nbsp;</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.&nbsp;</p>

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Jan 3, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Jan 3, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Jan 3, 2025

Subjects (4)

Abortion Health care costs and insurance Income tax deductions Taxation (Policy Area)

Cosponsors (3)

Text Versions (1)

Introduced in House

Jan 3, 2025

Full Bill Text

Length: 1,705 characters Version: Introduced in House Version Date: Jan 3, 2025 Last Updated: Nov 15, 2025 6:26 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 73 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 73

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.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 3, 2025

Mr. Biggs of Arizona (for himself, Mr. Allen, Mr. Moore of Alabama, and
Mr. Joyce of Pennsylvania) introduced the following bill; which was
referred to the Committee on Ways and Means

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Abortion Is Not Health Care Act of
2025''.
SEC. 2.
DEDUCTION FOR MEDICAL EXPENSES.

(a) In General.--
Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: `` (f) Amounts Paid for Abortion Not Taken Into Account.
is amended by adding at the end the following new subsection:
``

(f) Amounts Paid for Abortion Not Taken Into Account.--An amount
paid during the taxable year for an abortion shall not be taken into
account under subsection

(a) .''.

(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
<all>