[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 380 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 380

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

                            January 21, 2021

Mr. Biggs (for himself, Mr. Duncan, Mr. Norman, Mr. Gaetz, Mr. Mooney, 
Mr. Budd, Mr. Kelly of Pennsylvania, Mr. Gibbs, Mr. Rouzer, Mr. Allen, 
  Mr. Roy, Mr. Gooden of Texas, Mr. Good of Virginia, Mr. Babin, Mr. 
Cawthorn, Mr. Lamborn, Mr. Moore of Alabama, Mr. Mullin, Mr. Johnson of 
    Ohio, Mr. Rosendale, Mr. Banks, Mr. Keller, Mr. Steube, and Mr. 
   Jackson) 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 
2021''.

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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