Restricts abortion access model confidence 90%
Prevents taxpayers from deducting abortion costs as medical expenses (except in cases of life endangerment, rape or incest), so reduces the federal tax benefit for most abortions and thereby restricts abortion access.
An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).
✓ Quote verified word for word in the bill text
Restricts abortion access model confidence 80%
Limits the tax-deduction ban to allow deductions only for abortions in cases of life-endangering physical conditions, rape or incest, narrowing the scope of the restriction compared to a total ban.
Paragraph (1) shall not apply in the case of an abortion with respect to-- (A) a woman suffering from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, or (B) a pregnancy that is the result of an act of rape or incest.
✓ Quote verified word for word in the bill text
Stage: Committee · step 2 of 6
Why the model tagged it this way: The bill amends the tax code to exclude most abortion expenses from the medical-expense deduction while carving out narrow exceptions for life-threatening conditions, rape, and incest; this is a funding-insurance restriction on abortion with explicit exceptions.
| Date | Chamber | Action |
|---|---|---|
| 2025-01-24 | Libra | Introduced in Senate |
| 2025-01-24 | Senat | Read twice and referred to the Committee on Finance. |