Legal Abortion: FSA Eligibility
Revenue Ruling 73-201; Revenue Ruling 73-603
What is legal abortion?
In 1973, the landmark U.S. Supreme Court decision, Roe v. Wade, ruled unconstitutional a state law that banned abortions except to save the life of the mother. Before this decision, abortion was either severely restricted or banned altogether throughout the U.S., but the Supreme Court ruled that laws banning abortion violate individuals' constitutional "zone of privacy," and cited previous cases where similar privacy concerns including marriage, contraception and child rearing fall under this individual "zone of privacy" that the government cannot intrude upon (Planned Parenthood Action Fund).