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

Imagine a rule that says when people spend money on going to the doctor, they get to save a bit on the money they have to share with the government later. But this new rule says if someone spends money on stopping a baby before it's born, they can't use that money as a reason to save when they pay the government, unless it was really important for health or certain bad things happened.

Summary AI

S. 253 proposes changes to the Internal Revenue Code of 1986, specifically targeting the deduction of medical expenses on tax returns. The bill states that any amount spent on an abortion cannot be used for medical expense deductions. There are exceptions to this rule, including cases where the abortion is necessary due to life-threatening medical issues or if the pregnancy is a result of rape or incest. This legislation will apply to tax years starting after the bill becomes law.

Published

2025-01-24
Congress: 119
Session: 1
Chamber: SENATE
Status: Introduced in Senate
Date: 2025-01-24
Package ID: BILLS-119s253is

Keywords AI

internal revenue code abortion medical expense deduction tax deduction life-endangering condition rape or incest exception healthcare policy federal tax law abortion legislation tax code amendment

Sources

Bill Statistics

Size

Sections:
2
Words:
407
Pages:
2
Sentences:
8

Language

Nouns: 117
Verbs: 36
Adjectives: 13
Adverbs: 1
Numbers: 12
Entities: 28

Complexity

Average Token Length:
3.91
Average Sentence Length:
50.88
Token Entropy:
4.70
Readability (ARI):
25.82

AnalysisAI

The proposed bill, known formally as the "Abortion Is Not Health Care Act of 2025," seeks to amend the Internal Revenue Code of 1986. This amendment aims to exclude expenses incurred for abortions from being allowed as deductible medical expenses for tax purposes. However, the bill provides exceptions where deductions are permitted; specifically, these are cases where the abortion is necessary to save the life of the mother or if the pregnancy results from rape or incest.

General Summary

The key provision of this bill is the modification of the tax code to deny tax deductions for medical expenses related to abortions, except under specific circumstances. This represents a significant departure from the current system, where medical expenses, including those for abortions, can typically be deducted if they exceed a certain percentage of one's adjusted gross income. The carve-outs for life-saving abortions and pregnancies resulting from rape or incest attempt to address extreme cases, ensuring some deductions remain possible under dire circumstances.

Significant Issues

Several issues stand out upon careful analysis. First, the bill's title, the “Abortion Is Not Health Care Act of 2025,” carries a charged statement that may provoke political and ethical debates. Such a title presupposes an ideological position about the nature of abortion that may alienate individuals and groups who view reproductive rights as integral to healthcare.

Moreover, the phrasing in Section 2, which states that abortion-related expenses "shall not be taken into account," may lead to misunderstandings about the bill's scope and intent. Without precise legal clarifications, varied interpretations could arise, potentially leading to inconsistencies in tax filings and audits.

Additionally, the requirement that a physician certify a "life-endangering physical condition" introduces a subjective element into the legal and medical processes. This could lead to uneven application, as different medical professionals might assess risks differently. Such subjectivity could result in some women's circumstances not being acknowledged uniformly under the law.

The bill's provision for pregnancies due to rape or incest entails complex ethical and legal dimensions. Proving such circumstances could present significant barriers, adding stress and procedural hurdles for individuals already facing challenging situations. This complexity is compounded by the need for timely legal recognition of these exceptions to access financial relief through deductions.

Potential Impacts on the Public

The broader public may see this bill as part of ongoing discussions about the intersection of reproductive rights and health care. By altering tax treatment, the bill indirectly influences personal financial decisions and healthcare access, adding a fiscal dimension to moral and ethical considerations of abortion.

Specific stakeholders, such as individuals seeking abortions, will encounter direct effects. The removal of tax deductibility could increase out-of-pocket costs associated with abortion services, which might disproportionately impact lower-income individuals. This financial burden could influence personal health decisions, potentially delaying or deterring some from seeking timely medical services.

On the positive side, proponents might argue that the bill aligns tax policy with certain ethical perspectives that oppose abortion as a healthcare service, effectively incorporating these moral judgments into the fiscal domain. This could be viewed favorably by individuals and groups who agree with the exclusion of abortion from tax deductions based on principled beliefs.

Conclusion

In sum, the "Abortion Is Not Health Care Act of 2025" proposes a significant change to how medical expenses for abortions are treated under tax law, with substantial implications for both individuals and the broader societal discussion on healthcare and reproductive rights. While it provides exceptions for extreme cases, the bill's broader impact and the concerns it raises about subjective interpretations and proof in sensitive situations underscore the complexities inherent in legislating on deeply personal and controversial issues.

Issues

  • The title 'Abortion Is Not Health Care Act of 2025' in Section 1 may be seen as politically and ethically controversial, as it implies a stance that could alienate those who consider abortion part of essential healthcare.

  • Section 2 introduces ambiguity by stating that 'an amount paid during the taxable year for an abortion shall not be taken into account' without clarifying what 'taken into account' specifically means, potentially leading to varying interpretations and applications.

  • The use of 'life-endangering physical condition' in Section 2 is subjective and open to interpretation, which may lead to inconsistent certifications by physicians and application in different cases.

  • The exception in Section 2 for 'a pregnancy that is the result of an act of rape or incest' could be difficult to implement in practice, as it involves complex legal and ethical considerations to prove or verify the circumstances of such pregnancies.

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 amends the Internal Revenue Code to disallow tax deductions for medical expenses related to abortions, except in cases where the abortion is necessary to save the life of the mother or if the pregnancy is a result of rape or incest. This amendment will apply to taxable years beginning after the bill is enacted.