H.R. 73

**Abortion Is Not Health Care Act of 2025** This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses.  Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion.