Summary

Prohibits taxpayers from including any amounts paid for abortion when calculating the federal itemized medical expense deduction under 26 U.S.C. §213. The change applies to taxable years beginning after the date the law is enacted and does not create new spending or amend other tax benefits.

Key Points

• Adds a new subsection to 26 U.S.C. §213 that bars counting abortion payments as deductible medical expenses.
• Change affects the federal itemized medical expense deduction only.
• Takes effect for taxable years beginning after enactment; not retroactive.
• Does not create new spending, authorize programs, or change other tax-preferred accounts by text.
• Likely reduces the after-tax value of abortion-related out-of-pocket payments for taxpayers who itemize.
• Requires IRS guidance and tax form updates to implement the exclusion.
• Impacts only taxpayers who claim medical expense deductions (itemizers above the AGI threshold).
• Short title is set but carries no substantive effect on tax law beyond the amendment.

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