[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Page S4248]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5236. Mr. BRAUN submitted an amendment intended to be proposed to 
amendment SA 5194 submitted by Mr. Schumer and intended to be proposed 
to the bill H.R. 5376, to provide for reconciliation pursuant to title 
II of S. Con. Res. 14; which was ordered to lie on the table; as 
follows:

        At the appropriate place, insert the following:

     SEC. _____. DENIAL OF TAX BENEFITS FOR ORGANIZATIONS THAT 
                   PERFORM OR FINANCE ABORTIONS.

       (a) In General.--Section 501 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(s) Prohibition on Performing or Financing Abortion.--
       ``(1) In general.--Any organization exempt from taxation 
     under subsection (a) shall not perform, provide facilities to 
     perform, provide travel for the provision of, or finance 
     abortions except where the life of the mother would be 
     endangered.
       ``(2) Exception.--Paragraph (1) shall not apply to a 
     hospital organization to which subsection (r) applies.
       ``(3) 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.''.
       (b) Denial of Eligibility for Charitable Contributions.--
       (1) Income tax.--Subsection (c) of section 170 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following: ``For purposes of this section, such term does 
     not include a contribution or gift to or for the use of any 
     organization which does not meet the requirements of section 
     501(s).''.
       (2) Estate tax.--Section 2055 of such Code is amended by 
     redesignating subsection (g) as subsection (h) and by 
     inserting after subsection (f) the following new subsection:
       ``(g) Denial of Deduction for Contributions to 
     Organizations Which Perform, Provide Facilities to Perform, 
     Provide Travel for the Provision of, or Finance Abortions.--
     No deduction shall be allowed under this section for a 
     transfer to or for the use of any organization which does not 
     meet the requirements of section 501(s).''.
       (3) Gift tax.--Section 2522 of such Code is amended by 
     redesignating subsection (f) as subsection (g) and by 
     inserting after subsection (e) the following new subsection:
       ``(f) Denial of Deduction for Contributions to 
     Organizations Which Perform, Provide Facilities to Perform, 
     Provide Travel for the Provision of, or Finance Abortions.--
     No deduction shall be allowed under this section for a gift 
     to or for the use of any organization which does not meet the 
     requirements of section 501(s).''.
       (c) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to abortions 
     performed in taxable years beginning after the date of the 
     enactment of this Act.
       (2) Estate tax.--The amendments made by subsection (b)(2) 
     shall apply to estates of decedents dying, and transfers, 
     after the date of the enactment of this act.
                                 ______