[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 562 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 562

 To amend the Internal Revenue Code of 1986 to deny the deduction for 
               medical expenses incurred for an abortion.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 1993

   Mr. Dornan of California 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 deny the deduction for 
               medical expenses incurred for an abortion.

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

SECTION 1. DENIAL OF MEDICAL EXPENSE DEDUCTION FOR ABORTIONS.

    (a) In General.--Subsection (d) of section 213 of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended by adding at the end thereof the following new paragraph:
            ``(10) Abortions.--
                    ``(A) In general.--The term `medical care' shall 
                not include any procedure which takes the life on a 
                preborn child.
                    ``(B) Exception.--Subparagraph (A) shall not apply 
                to any procedure required to prevent the death of 
                either the pregnant woman or her preborn child so long 
                as every reasonable effort is made to preserve the life 
                of each.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1992.

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