According to The Sun, Americans practicing safe sex can now benefit from a new tax break, thanks to an update from the Internal Revenue Service (IRS). Recently, the IRS unveiled standardized deductions, tax brackets, and other important details for the upcoming 2025 tax season, including “Notice 2024-71,” which states that condom purchases for a taxpayer, their spouse, or dependent will qualify as a medical expense.
This means that eligible taxpayers can deduct the cost of condoms through itemization when filing their tax returns in the spring of 2026.
Conditions for Deductions
However, there is a catch. To include condom purchases as a deduction, the total medical expenses for a taxpayer must exceed 7.5% of their adjusted gross income (AGI) in 2025. Previously, some Americans could itemize condom expenses, but only in specific circumstances, such as using them for medical reasons like preventing the spread of sexually transmitted infections (STIs).
Richard Pon, a public accountant based in California, explained that proving a medical reason for purchasing condoms was essential to qualify for the deduction. “You had to demonstrate a medical reason such as not spreading an STI rather than just using them as a contraceptive,” Pon noted.
Alternative Options for Free Condoms
In addition to the new tax break, there have been existing avenues for Americans to obtain free condoms. Those with a Health Savings Account (HSA) or a Flexible Spending Account (FSA) can purchase condoms using these funds, allowing for payments or reimbursements without tax implications. For the 2025 tax year, the IRS has set contribution limits of $4,300 for individuals and $8,550 for families with an HSA, while FSA contributions are capped at $3,300.
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Several other medical-related expenses are also eligible for tax deductions. Items like breast pumps and lactation supplies, DNA collection kits, smoking and nicotine withdrawal drugs, and even volunteer-related expenses can be itemized, according to Pon.
Increased Benefits for Earned Income Tax Credit
The IRS has also implemented an “inflation adjustment” rule for the 2025 tax year, which will increase benefits for those eligible for the Earned Income Tax Credit (EITC). This refundable credit supports single Americans, couples, and families with low to moderate incomes. To qualify, taxpayers must meet several requirements, including maintaining an earned annual income below a specified threshold.
In 2023, that income limit was $63,398. For the 2025 tax year, families with three or more children who meet the criteria could receive checks totaling $8,046, reflecting a $216 increase from the 2024 maximum of $7,830.
This new tax deduction for condom purchases, alongside the increased EITC benefits, offers financial relief and encourages responsible sexual health practices among Americans.