Sponsors (8)
The bill eliminates tax deductions for most abortions—reducing related federal tax expenditures—while preserving narrow exceptions for life‑threatening cases, rape, and incest, but it raises out‑of‑pocket costs (especially for low‑income women) and creates administrative and privacy concerns.
Women who need an abortion to prevent death or serious physical harm will still be able to claim a tax deduction when a physician certifies it, preserving financial relief in life‑threatening medical cases.
Women who obtain abortions as a result of rape or incest will still be able to claim a tax deduction, preserving tax relief for survivors of sexual violence.
Taxpayers generally will no longer be able to deduct most elective abortion costs, which reduces federal tax expenditures tied to those services.
Women who obtain abortions for reasons other than life‑threatening conditions, rape, or incest — especially low‑income women who pay out of pocket — will face higher after‑tax costs because those expenses are no longer deductible.
Patients and clinicians may face added administrative burdens and privacy risks because physician certification for exceptions could involve sharing sensitive medical information with tax authorities, creating potential conflicts between medical confidentiality and tax administration.
The bill signals congressional opposition to abortion, which could influence public debate and policymaking and contribute to future restrictions on abortion access.
Based on analysis of 2 sections of legislative text.
Removes the federal medical-expense deduction for abortion payments except to save the woman’s life/avoid serious harm or when pregnancy results from rape or incest.
Introduced January 24, 2025 by Mike Lee · Last progress January 24, 2025
Prohibits taxpayers from deducting amounts paid for abortions as medical expenses on federal income tax returns, with two narrow exceptions: when a physician certifies the abortion was necessary to prevent the woman’s death or serious physical harm from pregnancy, or when the pregnancy resulted from rape or incest. The change applies to tax years beginning after the date of enactment.