II
119THCONGRESS
1
STSESSION 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
JANUARY24, 2025
Mr. L
EE(for himself, Mr. BANKS, Mr. DAINES, Mrs. HYDE-SMITH, Mr.
H
AGERTY, Mr. CRAMER, Mrs. BLACKBURN, and Mr. HAWLEY) intro-
duced the following bill; which was read twice and referred to the Com-
mittee 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 ex-
penses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Abortion Is Not Health 4
Care Act of 2025’’. 5
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•S 253 IS
SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO 1
ACCOUNT IN DETERMINING DEDUCTION FOR 2
MEDICAL EXPENSES. 3
(a) I
NGENERAL.—Section 213 of the Internal Rev-4
enue Code of 1986 is amended by adding at the end the 5
following new subsection: 6
‘‘(f) A
MOUNTSPAID FORABORTIONNOTTAKEN 7
I
NTOACCOUNT.— 8
‘‘(1) I
N GENERAL.—An amount paid during the 9
taxable year for an abortion shall not be taken into 10
account under subsection (a). 11
‘‘(2) E
XCEPTIONS.—Paragraph (1) shall not 12
apply in the case of an abortion with respect to— 13
‘‘(A) a woman suffering from a physical 14
disorder, physical injury, or physical illness, in-15
cluding a life-endangering physical condition 16
caused by or arising from the pregnancy itself, 17
that would, as certified by a physician, place 18
the woman in danger of death unless an abor-19
tion is performed, or 20
‘‘(B) a pregnancy that is the result of an 21
act of rape or incest.’’. 22
(b) E
FFECTIVEDATE.—The amendment made by 23
this section shall apply to taxable years beginning after 24
the date of the enactment of this Act. 25
Æ
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