Congress moves to make abortion more expensive through the tax code.
H.R. 73 — Abortion Is Not Health Care Act of 2025 · Filed by Andy Biggs (R-AZ) · 4 cosponsors · Introduced Jan 3, 2025 · Referred to committee
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What it does
This bill amends the tax code to prohibit taxpayers from deducting abortion expenses as medical expenses on their federal income taxes. Currently, the tax code allows a deduction for medical expenses paid during the year; this bill carves out abortion specifically, making those costs non-deductible. The effect is to increase the after-tax cost of abortion for anyone who itemizes deductions.
Why we flagged it
The bill's sole operative mechanism is to carve abortion out of the existing medical-expense deduction in the tax code. It does not ban abortion, regulate it, or fund alternatives; it uses the tax system to increase the relative cost of one specific medical service.
What the text implies
- The deduction applies only to taxpayers who itemize; those taking the standard deduction see no change. Effect is regressive — higher-income itemizers are more likely to benefit from any deduction, so the loss falls disproportionately on middle-income households.
- The bill does not define 'abortion' or reference existing medical/legal definitions, creating potential ambiguity about what procedures are covered (e.g., miscarriage treatment, ectopic pregnancy management, medication abortion).
The full analysis lists 3 implications of this text.
Who it affects
Ordinary taxpayers who pay for abortion out-of-pocket lose a tax deduction available for other medical expenses, increasing their effective cost. The bill does not expand access, reduce prices, or improve health outcomes; it narrows a tax benefit specifically for one medical procedure, making it more expensive relative to other healthcare.