H.R. 2742 - Abortion Is Not Health Care Act of 2019

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.

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

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.