119-s253

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 253 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 253

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 SENATE OF THE UNITED STATES

 January 24, 2025

 Mr. Lee (for himself, Mr. Banks, Mr. Daines, Mrs. Hyde-Smith, Mr. 
 Hagerty, Mr. Cramer, Mrs. Blackburn, and Mr. Hawley) introduced the 
 following bill; which was read twice and referred to the Committee on 
 Finance

_______________________________________________________________________

 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. SHORT TITLE.

 This Act may be cited as the ``Abortion Is Not Health Care Act of 
2025''.

SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO ACCOUNT IN DETERMINING 
 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.--
 ``

    (1) In general.--An amount paid during the taxable year 
 for an abortion shall not be taken into account under 
 subsection

    (a) .
 ``

    (2) Exceptions.--Paragraph

    (1) shall not apply in the 
 case of an abortion with respect to--
 ``
        (A) a woman suffering from a physical disorder, 
 physical injury, or physical 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 unless 
 an abortion is performed, or
 ``
        (B) a pregnancy that is the result of an act of 
 rape or incest.''.

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