Abortion Is Not Health Care Act of 2020

II 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 Fi- nance 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 2020’’. 5 VerDate Sep 11 2014 21:51 Jan 10, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3173.IS S3173 pamtmann on DSKBC07HB2PROD with BILLS 2 •S 3173 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.—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 21:51 Jan 10, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S3173.IS S3173 pamtmann on DSKBC07HB2PROD with BILLS