Overview

Title

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.

ELI5 AI

In this bill, it says that if someone spends money on an abortion, they can't use that money to make their taxes lower. It's like saying, "You can't count that money when you do your taxes."

Summary AI

H. R. 73 is a bill introduced in the 119th Congress proposing an amendment to the Internal Revenue Code of 1986. The bill aims to ensure that expenses paid for an abortion are not counted when calculating the deduction for medical expenses on tax returns. This means that individuals would not be able to claim these amounts as deductions to reduce their taxable income. If enacted, this change would apply to taxable years starting after the bill becomes law.

Published

2025-01-03
Congress: 119
Session: 1
Chamber: HOUSE
Status: Introduced in House
Date: 2025-01-03
Package ID: BILLS-119hr73ih

Bill Statistics

Size

Sections:
2
Words:
284
Pages:
2
Sentences:
7

Language

Nouns: 85
Verbs: 26
Adjectives: 9
Adverbs: 0
Numbers: 9
Entities: 25

Complexity

Average Token Length:
4.10
Average Sentence Length:
40.57
Token Entropy:
4.52
Readability (ARI):
21.71

AnalysisAI

General Summary of the Bill

The proposed legislation, titled "Abortion Is Not Health Care Act of 2025" (H.R. 73), seeks to amend the Internal Revenue Code of 1986. Specifically, it aims to change the tax code so that expenses incurred for an abortion are not considered as deductible medical expenses on federal tax returns. If passed, this amendment would apply to taxable years beginning after the enactment of the law.

Summary of Significant Issues

One key issue with the bill lies in its potential political sensitivity, given the contentious nature of abortion rights in the United States. The proposed legislation may attract significant opposition from those who view abortion as part of essential healthcare services. Furthermore, the title itself, "Abortion Is Not Health Care Act of 2025," is provocative and could be interpreted as having an implicit bias, potentially inflaming public debates.

Another area of concern is the socio-economic impact of the bill. By removing the ability to deduct abortion-related expenses as medical costs, the bill could disproportionately affect individuals with lower incomes, thereby increasing their financial burden. This raises ethical questions about equity and access to healthcare services.

Moreover, the bill does not detail any exceptions or special circumstances under which abortion expenses might still be deductible. This lack of nuance might be viewed as overly broad and unsympathetic to individuals facing specific medical or personal challenges.

Impact on the Public Broadly

For the general public, this bill could mean a reduction in available tax deductions, thus increasing the effective cost of medical expenses related to abortion. This change might particularly weigh heavily on individuals who are already struggling financially, as they may face larger out-of-pocket expenses without the tax relief previously available.

Public opinion may also be sharply divided on the bill, potentially leading to increased polarization on the subject of reproductive rights and healthcare. This could have broader societal implications, affecting the political landscape and influencing future legislation in related areas.

Impact on Specific Stakeholders

For individuals who seek abortions for medical or personal reasons, this bill could result in increased financial burdens without the relief of a tax deduction. Those with limited financial resources might feel the greatest impact, potentially reducing their access to necessary medical procedures due to cost constraints.

Healthcare providers and organizations advocating for reproductive rights might see this bill as a step backwards in the fight for comprehensive healthcare services. They could face challenges in advocating for patient rights and access to necessary medical services.

On the other hand, proponents of the bill, who may view abortion negatively, might support this legislation as a means to align tax policy with their moral or ethical views on the issue. They may view this legislative effort as a way to reduce government endorsement of abortion-related services.

Overall, the bill underscores ongoing debates about the intersection of health care, taxation, and personal rights, potentially setting the stage for further legal and societal discussions.

Issues

  • The legislation explicitly states that amounts paid for an abortion will not be considered for deductions under medical expenses, as seen in Section 2. This can be politically sensitive and controversial due to differing views on abortion rights, potentially resulting in significant public opposition.

  • Section 2 of the bill may disproportionately affect individuals based on their socio-economic status. By eliminating this deduction, the financial burden on individuals who cannot afford out-of-pocket medical expenses could increase, raising ethical concerns about equity.

  • The bill's title, 'Abortion Is Not Health Care Act of 2025', as described in Section 1, could be seen as inherently biased and provocative, which may further fuel controversy and debate, especially among those who view abortion as a essential healthcare service.

  • The bill does not outline any potential exceptions or special circumstances under which abortion expenses might still be deductible, which could be seen as overly broad and lacking compassion for specific medical or personal situations, as indicated in Section 2.

  • There are no detailed provisions in the bill text that address potential legal challenges or circumstances where the provisions might conflict with existing state laws or protections regarding healthcare services, highlighting a possible oversight in its preparation, especially concerning Section 2.

Sections

Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.

1. Short title Read Opens in new tab

Summary AI

The first section of the act names it the “Abortion Is Not Health Care Act of 2025”.

2. Amounts paid for abortion not taken into account in determining deduction for medical expenses Read Opens in new tab

Summary AI

The bill proposes an amendment to the Internal Revenue Code, specifying that any money spent on an abortion cannot be counted as a deductible medical expense when filing taxes. This change would apply to tax years starting after the law is enacted.