Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB3607

Introduced
1/17/24  

Caption

Abortion Is Not Health Care Act of 2024

Impact

The bill's implications on federal tax law are significant, as it alters the financial treatment of abortions for taxpayers. By removing the deductibility of abortion expenses, the legislation could increase the financial burden on individuals seeking abortions. Supporters argue that this aligns tax policy with their moral and ethical position on abortion. Conversely, opponents contend that this measure will disproportionately affect low-income individuals who may already face challenges in accessing reproductive health services. The debate surrounding this bill intersects with broader discussions on women's reproductive rights and access to health care, intensifying the partisan divide on the issue.

Summary

SB3607, known as the 'Abortion Is Not Health Care Act of 2024', seeks to amend the Internal Revenue Code of 1986. The primary purpose of this legislation is to provide that amounts paid for an abortion are not deductible as medical expenses for federal income tax purposes. This bill adds a specific provision under Section 213 of the Internal Revenue Code that prohibits such deductions, with certain exceptions for life-threatening conditions or pregnancies resulting from rape or incest. The bill signifies a legislative push to clarify the legal status of abortion in the context of tax policy, emphasizing a viewpoint that distinguishes abortion from traditional health care procedures.

Contention

Notable points of contention in the discussion of SB3607 revolve around the values it represents regarding reproductive health. Supporters assert that the bill promotes a stance against abortion by clearly delineating it from medically necessary procedures, reinforcing the idea that abortion is not a health care service. Conversely, critics argue that the bill undermines women's rights by denying financial support for necessary health care services, thereby infringing on personal medical decisions. This legislation is likely to face challenges in various states as the issue of abortion continues to be a fraught topic in American politics, reflecting deeper societal divides.

Companion Bills

No companion bills found.

Previously Filed As

US HB7

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025

US HB106

Abortion Is Not Health Care Act of 2023 This bill prohibits a tax deduction for medical expenses paid for an abortion.

US SB3608

Protecting Life in Health Savings Accounts Act

US SB253

Abortion Is Not Health Care Act of 2025This 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.

US HB720

Protecting Life in Health Savings Accounts ActThis bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.)Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account.The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because 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.

US SB251

Protecting Life in Health Savings Accounts ActThis bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.)Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account.The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because 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.

US HB7045

Pregnancy Center Support Act of 2024

US HB5806

Ending Chemical Abortions Act of 2023

US HB8985

Preventing Forced Abortions Act of 2024

US HB8049

Protecting Life in Health Savings Accounts Act

Similar Bills

No similar bills found.