S. 3173 - Abortion Is Not Health Care Act of 2020

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.

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

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.