Abortion Is Not Health Care Act of 2023

Abortion Is Not Health Care Act of 2023

This bill prohibits a tax deduction for medical expenses paid for an abortion.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 106 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 106

To amend the Internal Revenue Code of 1986 to provide that amounts paid 
    for an abortion are not taken into account for purposes of the 
                    deduction for medical expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2023

  Mr. Biggs introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide that amounts paid 
    for an abortion are not taken into account for purposes of the 
                    deduction for medical expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Abortion Is Not Health Care Act of 
2023''.

SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO ACCOUNT IN DETERMINING 
              DEDUCTION FOR MEDICAL EXPENSES.

    (a) In General.--Section 213 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Amounts Paid for Abortion Not Taken Into Account.--An amount 
paid during the taxable year for an abortion shall not be taken into 
account under subsection (a).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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