Sponsors (5)
The bill prevents people who object to abortion from indirectly subsidizing it via tax deductions, but in doing so raises out-of-pocket costs and reduces tax relief for people (especially low-income women and patients needing medically indicated abortions) while adding administrative complexity.
Taxpayers who oppose abortion (especially those who itemize) will not indirectly subsidize abortion expenses through the medical expense deduction.
People who obtain abortions—particularly low-income women who itemize—lose the ability to deduct abortion costs, raising their after-tax cost of care and potentially increasing effective tax burdens or reducing refunds.
Patients with pregnancy-related complications or medically indicated need for abortion lose a tax benefit that helps offset health care expenses, creating a financial barrier to necessary medical care.
The rule adds a categorical exclusion the IRS and taxpayers must track and enforce, increasing tax complexity and administrative burden for both filers and federal employees.
Based on analysis of 2 sections of legislative text.
Barrels amounts paid for abortion from being deductible medical expenses for federal income tax purposes.
Official title: 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.
Introduced January 3, 2025 by Andrew S. Biggs · Last progress January 3, 2025
Prohibits taxpayers from claiming any amounts paid for abortion as deductible medical expenses on individual income tax returns. One section also establishes a short title for the Act; the tax change applies to taxable years beginning after enactment.