Pro-Life Payments - Christian Merchant Services

For Submittal to the United States Congress

Prepared by Pro-Life Payments

I. Introduction for Taxing Abortion

This legislation proposes a 100% tax on surgical abortion procedures and a 500% tax on abortion pills, levied on medical providers and pharmacies, to advance two critical national objectives: (1) reducing the tragedy of abortion through price-driven demand reduction, and (2) generating revenue to offset the societal costs of abortion. Drawing on historical precedents in tobacco taxation and the moral imperative articulated by early reproductive rights pioneers, this bill aligns fiscal policy with the protection of life.

II. Moral Imperative to End Abortion

The Human Cost of Abortion

Abortion represents a profound moral failure, as noted by Margaret Sanger, founder of Planned Parenthood, who condemned the practice as a “disgrace to civilization” and emphasized that “no matter how early [an abortion] was performed, it was taking life” [2]. Sanger warned that widespread abortion reflects societal recklessness, stating:

“The hundreds of thousands of abortions performed in America each year are a disgrace to civilization” [2].

This legislation recognizes abortion as a symptom of systemic failures in moral education and healthcare access, while calling for alternatives that support the family and prioritize life.

Historical Parallels

Like slavery and segregation, abortion targets vulnerable populations. Over 60% of abortions are sought by low-income women, perpetuating cycles of poverty and exploitation [9]. Taxing abortion providers disrupts this systemic injustice, ensuring that institutions profiting from abortion contribute to its societal costs.

III. Economic Justification

Baseline Revenue Projections

Tax Component	Annual Procedures	Avg. Cost	Tax Rate	Revenue
Surgical abortions	930,160	$508	100%	$472.5M
Abortion pills	642,700	$580	500%	$1.86B
Total Initial Revenue				$2.33B

Adjusted Revenue (Post-Demand Reduction)

Using tobacco tax elasticity models (10% price increase → 3–5% consumption decline [4]):

Category	Original Volume	Reduced Volume	Revenue Impact
Surgical abortions	930,160	558,096 (-40%)	$283.5M
Abortion pills	642,700	237,799 (-63%)	$689.6M
Total Revenue			$973.1M

Assumes 40% surgical abortion decline (100% price increase) and 63% pill decline (500% price increase), capped at current medication abortion market share.

IV. Projected Outcomes

Lives Preserved

Metric	Calculation	Result
Total abortions prevented	930,160 — 40% + 642,700 — 63%	755,941/year
Net lives saved*	755,941 — (1 – 0.15)	642,550/year

Conservative 15% adjustment for illegal/unsafe abortions, consistent with CDC post-restriction data [5].

Fiscal and Social Benefits
Revenue allocation: Direct $973.1M annually to:

– Prenatal care expansion ($400M)
– Adoption subsidies ($300M)
– Crisis pregnancy centers ($273.1M)

3. Healthcare savings: Avoid $340M/year in Medicaid-covered abortion complications [5].

V. Conclusion

This bill addresses both moral and fiscal imperatives:

Moral clarity: Honors Sanger’s vision of reducing abortion through education and access to alternatives, not taxpayer-subsidized procedures.
Economic responsibility: Generates nearly $1B annually while incentivizing medical providers to shift toward life-affirming care.

We urge Congress to act swiftly, recognizing that a nation permitting 1.6 million annual abortions cannot claim moral or fiscal integrity. As Sanger cautioned, “Reckless breeding perpetuates poverty, disease, and injustice” [1]. By taxing abortion, we affirm the value of life and redirect resources toward holistic solutions.

Data sourced from CDC abortion surveillance reports, Guttmacher Institute, and CBO analyses [4] [5] [9].

Citations:

[1] https://www.ebsco.com/research-starters/womens-studies-and-feminism/analysis-margaret-sanger-morality-birth-control

[2] https://www.equip.org/articles/margaret-sanger-no-gods-no-masters/

[3] https://www.ewtn.com/catholicism/library/do-we-have-to-pay-taxes-if-the-money-is-used-to-support-abortion-11061

[4] https://www.kiplinger.com/taxes/604864/taxes-and-abortion-without-roe-v-wade

[5] https://www.congress.gov/congressional-report/112th-congress/house-report/38/1

[6] https://pmc.ncbi.nlm.nih.gov/articles/PMC4536630/

[7] https://family.jotwell.com/reclaiming-abortion-as-a-moral-and-religious-decision/

[8] https://www.desiringgod.org/interviews/if-my-government-funds-abortions-why-pay-taxes

[9] https://pmc.ncbi.nlm.nih.gov/articles/PMC10098009/

[10] https://www.pbs.org/wgbh/americanexperience/features/pill-margaret-sanger-1879-1966/