Abortion Is Not Health Care Act of 2023

This bill amends the tax code to prevent abortion expenses from being counted as deductible medical costs. It directly affects taxpayers who pay for abortions, as they can no longer include these expenses when calculating their medical deduction on federal tax returns. The key provision adds a new rule to the Internal Revenue Code stating that "amounts paid for abortion shall not be taken into account" under medical expense deductions. This change applies to tax years beginning after the bill's enactment date.