[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2742 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2742

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.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 15, 2019

 Mr. Biggs (for himself, Mr. Weber of Texas, Mr. Budd, Mr. Steube, Mr. 
   Bilirakis, Mr. Buck, Mr. Gosar, Mr. King of Iowa, Mr. Duncan, Mr. 
 Gibbs, Mr. Brooks of Alabama, Mr. Meadows, Mr. Gaetz, Mr. Latta, Mr. 
    Green of Tennessee, Mr. Grothman, Mr. Rutherford, Mr. Joyce of 
  Pennsylvania, Mr. Norman, and Mr. Abraham) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 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 
2019''.

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:
    ``(g) 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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