US Federal Senate Bill SB253

US Federal 2025-2026 Regular Session

• Introduced: 1/24/25
• Refer: 1/24/25

Caption

Abortion Is Not Health Care Act of 2025

Summary

SB 253, titled the “Abortion Is Not Health Care Act of 2025,” would amend Section 213 of the Internal Revenue Code to exclude amounts paid for an abortion from the federal medical expense deduction. Under current law, certain unreimbursed medical expenses may be deducted if they exceed the applicable threshold; this bill would make abortion-related expenses ineligible for that deduction. The bill includes two exceptions. The exclusion would not apply where a physician certifies that the abortion is necessary to prevent the death of a woman suffering from a physical disorder, physical injury, or physical illness, including a life-endangering condition arising from the pregnancy itself, or where the pregnancy resulted from rape or incest. The amendment would apply to taxable years beginning after enactment.

Impact

If enacted, the bill would narrow the scope of deductible medical expenses under federal tax law by specifically removing abortion costs from the list of qualifying expenses, while preserving deductions in limited circumstances involving life endangerment, rape, or incest. It would amend the Internal Revenue Code of 1986, section 213, and affect taxpayers who itemize medical expenses, as well as tax preparers and the IRS in administering the deduction.

Sentiment

No committee transcript or vote record was provided, so there is no recorded debate or roll-call history to gauge support or opposition. Based on the bill’s title and sponsor list, the measure appears to be part of a broader anti-abortion policy effort and likely reflects strong support among its Republican sponsors. The absence of hearings or votes in the provided record suggests the bill was at an early stage at the time of referral to the Senate Finance Committee.

Contention

The central point of contention is whether abortion should be treated as a deductible medical expense under federal tax law. Supporters of the bill appear to argue that abortion should be excluded from the medical expense deduction, while opponents would likely view the measure as a restriction on reproductive health access and a departure from neutral tax treatment of medical care. The bill’s exceptions for life-endangering conditions, rape, and incest indicate an attempt to limit the scope of the restriction, but those carveouts may still be debated as either too narrow or too broad depending on the perspective.