This Act may be cited as the Abortion Is Not Health Care Act of 2025.

(a) In general Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Amounts paid for abortion not taken into account An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.