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Dossier Legislative introduced 03-jan-2025
Bill introduced in Congress — not yet passed by either chamber, and not law.

Abortion Is Not Health Care Act of 2025

Key claim: HR73 would amend the tax code to exclude abortion expenses from the itemized deduction for qualified medical and dental expenses under IRC Section 213.

Abstract

(HR73 · 119th Congress) Abortion Is Not Health Care Act of 2025 This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion. Latest action (2025-01-03): Referred to the House Committee on Ways and Means.

Why this matters

The bill illustrates use of the tax code as an indirect policy lever on reproductive care: rather than restricting abortion directly, it would deny the same itemized medical-expense treatment available for other qualifying procedures. For affected patients, the practical effect falls on those who itemize and exceed the AGI threshold, marginally increasing out-of-pocket cost; for the broader debate, it signals continued expansion of abortion-specific carve-outs across federal funding, insurance, and now tax deductions.

Source

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Briefing card

Abortion Is Not Health Care Act of 2025
Stage: introduced · congress · 03-jan-2025

HR73 would amend the tax code to exclude abortion expenses from the itemized deduction for qualified medical and dental expenses under IRC Section 213.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-hr-73:introduced

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