H.R. 73

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · January 3, 2025 · Sponsor: Mr. Biggs of Arizona · Committee: Committee on Ways and Means

Table of contents

• H.R. 73
  • SEC. 1. Short title
  • SEC. 2. Amounts paid for abortion not taken into account in determining deduction for medical expenses

SEC. 1. Short title

• This Act may be cited as the Abortion Is Not Health Care Act of 2025.

SEC. 2. Amounts paid for abortion not taken into account in determining deduction for medical expenses

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 213
    • (f) Amounts paid for abortion not taken into account
      • An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).
• (b) Effective date
  • The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.