H.R. 73 (119th)Bill Overview

Abortion Is Not Health Care Act of 2025

Taxation|AbortionHealth care costs and insurance
Cosponsors
Support
Republican
Introduced
Jan 3, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

This bill amends Internal Revenue Code section 213 to exclude amounts paid for an abortion from the medical expense deduction. The change applies to taxable years beginning after the date of enactment, preventing taxpayers from counting abortion costs toward the itemized medical expense deduction threshold.

Why people may split

Whether abortion qualifies as deductible medical care

Watch point

Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that is clearly and simply drafted to accomplish a single tax-policy outcome, but it omits definitional language, fiscal acknowledgment, and consideration of edge cases.

This bill amends Internal Revenue Code section 213 to exclude amounts paid for an abortion from the medical expense deduction.

The change applies to taxable years beginning after the date of enactment, preventing taxpayers from counting abortion costs toward the itemized medical expense deduction threshold.

Passage35/100

Legally straightforward but politically polarizing; narrow scope helps, yet controversy and lack of compromise features lower overall prospects.

CredibilityPartially aligned

Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that is clearly and simply drafted to accomplish a single tax-policy outcome, but it omits definitional language, fiscal acknowledgment, and consideration of edge cases.

Contention75/100

Whether abortion qualifies as deductible medical care

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
Federal agenciesStates

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • Federal agenciesReduces federal tax benefits that effectively subsidize abortion payments through deductions.
  • Potential benefitIncreases the out-of-pocket after-tax cost for individuals who pay for abortions themselves.
  • Federal agenciesLikely yields modest additional federal revenue by narrowing deductible medical expenses.
Likely burdened
  • Potential burdenIncreases financial burden on people obtaining abortions, disproportionately affecting low-income individuals.
  • Potential burdenCould reduce access to abortion services by raising net costs and deterring care.
  • StatesDisproportionately affects individuals who must travel or obtain out-of-state care for abortions.
03 · Why people split

Why the argument around this bill splits.

Whether abortion qualifies as deductible medical care
Progressive5%

Likely strongly opposed.

Will view the bill as a targeted rollback of a tax provision that reduces the net cost of reproductive healthcare.

Sees it as increasing financial barriers, especially for low-income people who pay out of pocket.

Likely resistant
Centrist40%

Cautiously skeptical.

Recognizes the bill's narrow technical change but worries about its distributional effects and symbolic implications.

Wants clearer estimates of fiscal savings, administrative impact, and interaction with other tax-advantaged accounts.

Split reaction
Conservative90%

Likely supportive.

Views removal of the deduction as preventing federal tax recognition or subsidy of abortion.

Sees the change as consistent with pro‑life policy and proper use of the tax code.

Leans supportive
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood35/100

Legally straightforward but politically polarizing; narrow scope helps, yet controversy and lack of compromise features lower overall prospects.

Scope and complexity
24%
Scopenarrow
24%
Complexitylow
Why this could stall
  • No CBO or revenue estimate in the text
  • Interaction with insurance, HSAs, FSAs not specified
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Whether abortion qualifies as deductible medical care

Legally straightforward but politically polarizing; narrow scope helps, yet controversy and lack of compromise features lower overall prosp…

Unlocked analysis

Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that is clearly and simply drafted to accomplish a single tax-policy outcome, but it omits defin…

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
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