| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 253 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to provide that amounts |
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| 6 | 6 | | paid for an abortion are not taken into account for purposes of the |
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| 7 | 7 | | deduction for medical expenses. |
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| 8 | 8 | | IN THE SENATE OF THE UNITED STATES |
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| 9 | 9 | | JANUARY24, 2025 |
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| 10 | 10 | | Mr. L |
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| 11 | 11 | | EE(for himself, Mr. BANKS, Mr. DAINES, Mrs. HYDE-SMITH, Mr. |
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| 12 | 12 | | H |
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| 13 | 13 | | AGERTY, Mr. CRAMER, Mrs. BLACKBURN, and Mr. HAWLEY) intro- |
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| 14 | 14 | | duced the following bill; which was read twice and referred to the Com- |
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| 15 | 15 | | mittee on Finance |
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| 16 | 16 | | A BILL |
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| 17 | 17 | | To amend the Internal Revenue Code of 1986 to provide |
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| 18 | 18 | | that amounts paid for an abortion are not taken into |
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| 19 | 19 | | account for purposes of the deduction for medical ex- |
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| 20 | 20 | | penses. |
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| 21 | 21 | | Be it enacted by the Senate and House of Representa-1 |
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| 22 | 22 | | tives of the United States of America in Congress assembled, 2 |
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| 23 | 23 | | SECTION 1. SHORT TITLE. 3 |
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| 24 | 24 | | This Act may be cited as the ‘‘Abortion Is Not Health 4 |
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| 25 | 25 | | Care Act of 2025’’. 5 |
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| 26 | 26 | | VerDate Sep 11 2014 02:12 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S253.IS S253 |
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| 27 | 27 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 28 | 28 | | •S 253 IS |
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| 29 | 29 | | SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO 1 |
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| 30 | 30 | | ACCOUNT IN DETERMINING DEDUCTION FOR 2 |
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| 31 | 31 | | MEDICAL EXPENSES. 3 |
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| 32 | 32 | | (a) I |
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| 33 | 33 | | NGENERAL.—Section 213 of the Internal Rev-4 |
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| 34 | 34 | | enue Code of 1986 is amended by adding at the end the 5 |
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| 35 | 35 | | following new subsection: 6 |
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| 36 | 36 | | ‘‘(f) A |
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| 37 | 37 | | MOUNTSPAID FORABORTIONNOTTAKEN 7 |
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| 38 | 38 | | I |
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| 39 | 39 | | NTOACCOUNT.— 8 |
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| 40 | 40 | | ‘‘(1) I |
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| 41 | 41 | | N GENERAL.—An amount paid during the 9 |
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| 42 | 42 | | taxable year for an abortion shall not be taken into 10 |
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| 43 | 43 | | account under subsection (a). 11 |
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| 44 | 44 | | ‘‘(2) E |
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| 45 | 45 | | XCEPTIONS.—Paragraph (1) shall not 12 |
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| 46 | 46 | | apply in the case of an abortion with respect to— 13 |
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| 47 | 47 | | ‘‘(A) a woman suffering from a physical 14 |
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| 48 | 48 | | disorder, physical injury, or physical illness, in-15 |
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| 49 | 49 | | cluding a life-endangering physical condition 16 |
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| 50 | 50 | | caused by or arising from the pregnancy itself, 17 |
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| 51 | 51 | | that would, as certified by a physician, place 18 |
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| 52 | 52 | | the woman in danger of death unless an abor-19 |
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| 53 | 53 | | tion is performed, or 20 |
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| 54 | 54 | | ‘‘(B) a pregnancy that is the result of an 21 |
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| 55 | 55 | | act of rape or incest.’’. 22 |
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| 56 | 56 | | (b) E |
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| 57 | 57 | | FFECTIVEDATE.—The amendment made by 23 |
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| 58 | 58 | | this section shall apply to taxable years beginning after 24 |
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| 59 | 59 | | the date of the enactment of this Act. 25 |
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| 60 | 60 | | Æ |
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| 61 | 61 | | VerDate Sep 11 2014 02:12 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S253.IS S253 |
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| 62 | 62 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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