Abortion Is Not Health Care Act of 2021

II 117TH CONGRESS 1ST SESSION S. 124 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 28, 2021 Mr. LEE (for himself, Mr. THUNE, Mr. INHOFE, Mr. RUBIO, Mr. DAINES, Mrs. BLACKBURN, Mr. SCOTT of Florida, Mr. KENNEDY, Mr. WICKER, Mr. BRAUN, Mr. PAUL, Mr. COTTON, Mr. HAGERTY, Mr. CRUZ, Mr. SCOTT of South Carolina, Mr. CRAMER, Mr. SASSE, and Mr. MORAN) in- troduced the following bill; which was read twice and referred to the Com- mittee 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 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 22:43 Feb 10, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S124.IS S124 pamtmann on DSKBC07HB2PROD with BILLS 2 •S 124 IS 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.— 8 ‘‘(1) IN GENERAL.—An amount paid during the 9 taxable year for an abortion shall not be taken into 10 account under subsection (a). 11 ‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 12 apply in the case of an abortion with respect to— 13 ‘‘(A) a woman suffering from a physical 14 disorder, physical injury, or physical illness, in- 15 cluding a life-endangering physical condition 16 caused by or arising from the pregnancy itself, 17 that would, as certified by a physician, place 18 the woman in danger of death unless an abor- 19 tion is performed, or 20 ‘‘(B) a pregnancy that is the result of an 21 act of rape or incest.’’. 22 (b) EFFECTIVE DATE.—The amendment made by 23 this section shall apply to taxable years beginning after 24 the date of the enactment of this Act. 25 Æ VerDate Sep 11 2014 22:43 Feb 10, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S124.IS S124 pamtmann on DSKBC07HB2PROD with BILLS