Abortion Is Not Health Care Act of 2020

S. 3173 · 116th Congress · Jan 9, 2020 · Lineage

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.

1. Short title

This Act may be cited as the “Abortion Is Not Health Care Act of 2020”.

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.

Lineage

Jan 9, 2020viewing Introduced in Senate 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

Abortion Is Not Health Care Act of 2020

1. Short title

2. Amounts paid for abortion not taken into account in determining deduction for medical expenses

Cite this provision

Incoming references