US SB253

Amends Internal Revenue Code Section 213 to exclude amounts paid for abortion from the medical expense tax deduction

Provides exceptions allowing the deduction when a physician certifies the abortion is necessary to prevent the woman's death due to a physical disorder, injury, illness, or life-endangering condition caused by the pregnancy

Provides an additional exception for pregnancies resulting from rape or incest

Applies to taxable years beginning after the date of enactment

Introduced January 24, 2025 by Senator Lee with 7 Republican cosponsors; referred to the Senate Finance Committee