Abortion Is Not Health Care Act of 2025

Summary

Removes amounts paid for abortions from the set of medical expenses that taxpayers can count toward the federal itemized medical expense deduction. The change is written into the federal tax code and applies to tax years beginning after the law is enacted, so taxpayers may no longer deduct out-of-pocket abortion costs when calculating deductible medical expenses.

• Bars taxpayers from counting amounts paid for abortions as deductible medical expenses on federal income tax returns.
• Applies to taxable years beginning after the law is enacted.
• Targets the federal itemized medical expense deduction rather than insurance coverage or direct healthcare regulation.
• Affects taxpayers who itemize and who previously included abortion costs to meet the medical expense threshold.
• Does not create new spending, authorize programs, or change other tax-preferred accounts directly (e.g., HSAs/FSAs remain governed by existing rules).
• Requires updates to tax guidance, forms, and software to reflect the new exclusion.
• May increase the after-tax cost of abortion for people who previously benefited from the deduction.
• Is a narrow change to the Internal Revenue Code focused on one type of medical expense.