[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3173 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3173

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 SENATE OF THE UNITED STATES

                            January 9, 2020

   Mr. Lee (for himself, Mr. Cramer, Mr. Scott of Florida, Mrs. Hyde-
 Smith, Mrs. Blackburn, Mr. Inhofe, Ms. Ernst, Mr. Tillis, Mr. Daines, 
Mr. Sasse, Mr. Perdue, Mr. Cotton, Mr. Wicker, Mr. Rubio, Mr. Scott of 
 South Carolina, Mr. Roberts, and Mr. Moran) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

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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 
2020''.

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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