To amend the Internal Revenue Code of 1986 to revoke the tax-exempt status of organizations that provide, or provide funding for, abortion.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7286 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7286

  To amend the Internal Revenue Code of 1986 to revoke the tax-exempt 
status of organizations that provide, or provide funding for, abortion.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 30, 2026

  Ms. Hageman (for herself, Mr. Steube, Mr. Grothman, Mr. Clyde, Mr. 
 Rose, Mr. Gosar, Mrs. Miller of Illinois, Mr. Messmer, Mr. Higgins of 
Louisiana, Mr. McGuire, and Mr. Downing) 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 revoke the tax-exempt 
status of organizations that provide, or provide funding for, abortion.

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

SECTION 1. REVOCATION OF TAX-EXEMPT STATUS OF ORGANIZATIONS THAT 
              PROVIDE, OR PROVIDE FUNDING FOR, ABORTION.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(s) Organizations That Provide, or Provide Funding for, 
Abortion.--
            ``(1) In general.--Notwithstanding subsection (a), an 
        organization shall not be exempt from taxation under subsection 
        (a) (and such organization shall not be treated as described in 
        section 170(c)) if such organization provides, or provides 
        funding for, abortion.
            ``(2) Abortion.--For purposes of this subsection, the term 
        `abortion' means the use or prescription of any instrument, 
        medicine, drug, or any other substance or device--
                    ``(A) to intentionally kill the unborn child of a 
                woman known to be pregnant, or
                    ``(B) to intentionally terminate the pregnancy of a 
                woman known to be pregnant, with an intention other 
                than--
                            ``(i) after viability to produce a live 
                        birth and preserve the life and health of the 
                        child born alive, or
                            ``(ii) to remove a dead unborn child.
            ``(3) Exceptions.--Paragraph (1) shall not apply to an 
        abortion only if necessary to save the life of the mother or if 
        the pregnancy is the result of an act of rape or incest.''.
    (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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