Sponsors (8)
The bill reduces federal tax support and clarifies deduction rules for abortion expenses—aligning tax policy with opponents of abortion funding—but raises out‑of‑pocket costs for many women (especially low‑income women) and creates privacy, administrative, and compliance burdens for patients, providers, taxpayers, and the IRS.
Taxpayers who oppose subsidizing abortion will be less likely to indirectly fund abortion through the tax code because abortion expenses are largely excluded from deductible medical expenses.
Taxpayers may see clearer boundaries on what counts as a deductible medical expense for abortion-related care, potentially reducing ambiguity that can enable improper claims.
Women who pay for abortions that do not meet the narrow exceptions (life‑threatening conditions, rape, incest) will face higher after‑tax costs because those expenses will no longer be deductible.
Low‑income individuals—especially low‑income women—will be disproportionately harmed because they rely more on deductions to reduce taxable income and have less ability to absorb higher out‑of‑pocket abortion costs.
Patients and physicians will face additional privacy and administrative burdens because physicians must certify medical necessity for exceptions, creating potential disclosure and paperwork requirements.
Based on analysis of 2 sections of legislative text.
Removes federal tax deductibility for abortion expenses except when a physician certifies a life‑threatening physical condition or when the pregnancy resulted from rape or incest.
Introduced January 24, 2025 by Mike Lee · Last progress January 24, 2025
Prohibits federal itemized deductions for amounts paid for abortion services except when a physician certifies the abortion is necessary to prevent the woman’s death or when the pregnancy resulted from rape or incest. The change amends the federal medical-expense deduction rules and applies to taxable years beginning after the law takes effect.