That’s the question Glenn Reynolds asks since the Democrats are thinking about taxing surgical procedures:

The Senate Finance Committee has discussed imposing a 10 percent excise tax on cosmetic surgery deemed unnecessary for medical purposes. The idea was broached in a meeting with OMB Director Orszag in mid-July, after which Senate Finance Chairman Max Baucus told reporters he had heard some “interesting,” “creative,” and “kind of fun” ideas.

Kind of fun ideas? Only a tax and spend Democrat would think any tax would be “fun.”
One way to keep abortions “safe, legal and rare” would be to tax them.