Abortion Is Not Health Care Act of 2021

I 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. IN THE HOUSE OF REPRESENTATIVES JANUARY 21, 2021 Mr. BIGGS (for himself, Mr. DUNCAN, Mr. NORMAN, Mr. GAETZ, Mr. MOON- EY, 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. KEL- LER, 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 ex- penses. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Abortion Is Not Health 4 Care Act of 2021’’. 5 VerDate Sep 11 2014 00:32 Feb 08, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H380.IH H380 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 380 IH SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO 1 ACCOUNT IN DETERMINING DEDUCTION FOR 2 MEDICAL EXPENSES. 3 (a) IN GENERAL.—Section 213 of the Internal Rev- 4 enue Code of 1986 is amended by adding at the end the 5 following new subsection: 6 ‘‘(g) AMOUNTS PAID FOR ABORTION NOT TAKEN 7 INTO ACCOUNT.—An amount paid during the taxable year 8 for an abortion shall not be taken into account under sub- 9 section (a).’’. 10 (b) EFFECTIVE DATE.—The amendment made by 11 this section shall apply to taxable years beginning after 12 the date of the enactment of this Act. 13 Æ VerDate Sep 11 2014 00:32 Feb 08, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H380.IH H380 pbinns on DSKJLVW7X2PROD with BILLS