This bill, titled the "Abortion Is Not Health Care Act of 2025," proposes a significant amendment to the Internal Revenue Code of 1986. Its primary purpose is to prevent taxpayers from deducting expenses related to abortions as medical expenses. Specifically, the legislation modifies Section 213 of the Internal Revenue Code by adding a new subsection (f). This new provision explicitly states that any amount paid for an abortion during a taxable year shall not be taken into account for the purpose of determining the medical expense deduction under subsection (a). The amendment is designed to apply to all taxable years that begin after the date the Act is officially enacted into law, thereby altering how certain healthcare-related expenses are treated for tax purposes.