Sponsors (5)
The bill prevents taxpayers from indirectly subsidizing abortion by disallowing abortion-related medical deductions, but it increases out-of-pocket and after-tax costs for people who obtain abortions (especially low-income patients) and adds tax-administration complexity.
Taxpayers who object to abortion will not indirectly subsidize abortion expenses because abortion costs would no longer qualify for the medical expense deduction.
People who obtain abortions — particularly low-income women and other low-income taxpayers who previously used the medical expense deduction — will face higher after-tax costs and reduced refunds because abortion-related medical expenses are no longer deductible.
Patients with pregnancy-related complications (including those with chronic conditions) who need medically indicated abortion care lose a tax benefit that helped offset health-care expenses, raising financial barriers to necessary medical treatment.
Taxpayers and IRS personnel will face added complexity because the tax code would require categorically excluding abortion expenses from the medical deduction, increasing compliance and enforcement burdens.
Based on analysis of 2 sections of legislative text.
Excludes any amount paid for an abortion from the federal medical expense deduction for taxable years beginning after enactment.
Introduced January 3, 2025 by Andrew S. Biggs · Last progress January 3, 2025
Bars taxpayers from treating any amount paid for an abortion as a deductible medical expense on federal income tax returns. The change amends the Internal Revenue Code so abortion payments cannot be counted toward the medical expense deduction for taxable years beginning after enactment.