Read twice and referred to the Committee on Finance.
This bill amends Internal Revenue Code section 213 to disallow taking amounts paid for an abortion into account when calculating the medical expense deduction. Two exceptions permit the deduction if a physician certifies the abortion was necessary to prevent the woman's death from a physical condition caused by the pregnancy, or if the pregnancy resulted from rape or incest.
Progressives emphasize harm to low-income people seeking abortion.
Relative to its intended legislative type, this bill is a concise, narrowly targeted substantive amendment to the Internal Revenue Code that clearly states the legal change and its effective date but omits several operational details commonly relevant to tax-law implementation.
This bill amends Internal Revenue Code section 213 to disallow taking amounts paid for an abortion into account when calculating the medical expense deduction.
Two exceptions permit the deduction if a physician certifies the abortion was necessary to prevent the woman's death from a physical condition caused by the pregnancy, or if the pregnancy resulted from rape or incest.
The change applies to taxable years beginning after enactment.
Narrow and administrable but centered on a contentious cultural issue; limited fiscal benefit and strong partisan divisions lower odds.
Relative to its intended legislative type, this bill is a concise, narrowly targeted substantive amendment to the Internal Revenue Code that clearly states the legal change and its effective date but omits several operational details commonly relevant to tax-law implementation.
Progressives emphasize harm to low-income people seeking abortion.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize harm to low-income people seeking abortion.
Seen as a punitive tax change that further stigmatizes and financially burdens people seeking abortions.
Viewed as a targeted restriction that reduces access to affordable care and shifts costs onto individuals, especially lower-income people.
Views the bill as a narrow tax-policy approach to a divisive social issue.
Appreciates the limited scope, but worries about fairness, administrative ambiguity, and precedent for excluding specific care from medical deductions.
Sees the bill as a reasonable measure preventing federal tax law from subsidizing abortion expenses.
Views it as a limited, pro-life consistent adjustment to tax policy that preserves narrow exceptions for life and rape/incest.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow and administrable but centered on a contentious cultural issue; limited fiscal benefit and strong partisan divisions lower odds.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize harm to low-income people seeking abortion.
Narrow and administrable but centered on a contentious cultural issue; limited fiscal benefit and strong partisan divisions lower odds.
Relative to its intended legislative type, this bill is a concise, narrowly targeted substantive amendment to the Internal Revenue Code that clearly states the legal change and its effective date but omits several opera…
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