The purpose of this legislation is to change how expenses related to abortions are treated under the tax code. Specifically, it aims to ensure that any money spent on an abortion cannot be included when calculating medical expense deductions on federal income tax returns. The key provision of this law states that any amounts paid for an abortion will not count towards the total medical expenses that taxpayers can deduct from their taxable income. This means that individuals who have abortions will not be able to reduce their taxable income by the cost of the procedure when filing their taxes.