S.253 - Abortion Is Not Health Care Act of 2025 (119th Congress)
Summary
The "Abortion Is Not Health Care Act of 2025" (S.253) aims to amend the Internal Revenue Code of 1986, preventing individuals from deducting abortion expenses as medical expenses. The bill includes exceptions for abortions necessary to save a woman's life or in cases of rape or incest. It was introduced in the Senate and referred to the Committee on Finance.
Expected Effects
If enacted, this bill would increase the after-tax cost of abortions for individuals who itemize deductions. This could lead to fewer abortions, particularly among those who are financially constrained. The bill's impact would be concentrated on individuals who do not qualify for the exceptions outlined in the legislation.
Potential Benefits
- May reduce the number of abortions performed.
- Could be seen as upholding certain moral or religious beliefs about the sanctity of life.
- May lead to increased funding for alternative services such as adoption or prenatal care (though this is not specified in the bill).
- Could reduce government spending on tax deductions related to abortions.
- May align tax policy more closely with the views of individuals who oppose abortion.
Potential Disadvantages
- May disproportionately affect low-income individuals who rely on the medical expense deduction.
- Could limit access to abortion services, particularly for those who cannot afford the increased cost.
- May be viewed as an infringement on a woman's reproductive rights.
- Could lead to unintended pregnancies and associated social and economic costs.
- May create administrative burdens for taxpayers and the IRS in determining eligibility for the exceptions.
Constitutional Alignment
The bill's constitutionality is subject to debate, particularly concerning the right to privacy and equal protection under the law. Opponents may argue that it infringes upon rights established in Roe v. Wade and subsequent Supreme Court cases, though Roe has been overturned. Proponents may argue that the bill does not directly prohibit abortions but merely regulates tax deductions, which falls under Congress's power to tax and spend, as outlined in Article I, Section 8 of the Constitution. The bill does not appear to directly implicate the First Amendment.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).