I
118THCONGRESS
1
STSESSION H. R. 106
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
JANUARY9, 2023
Mr. B
IGGSintroduced 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 2023’’. 5
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•HR 106 IH
SEC. 2. AMOUNTS PAID FOR ABORTION NOT TAKEN INTO 1
ACCOUNT IN DETERMINING DEDUCTION FOR 2
MEDICAL EXPENSES. 3
(a) I
NGENERAL.—Section 213 of the Internal Rev-4
enue Code of 1986 is amended by adding at the end the 5
following new subsection: 6
‘‘(f) A
MOUNTSPAID FORABORTIONNOTTAKEN 7
I
NTOACCOUNT.—An amount paid during the taxable year 8
for an abortion shall not be taken into account under sub-9
section (a).’’. 10
(b) E
FFECTIVEDATE.—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
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