H. R. 380
IN THE HOUSE OF REPRESENTATIVES
January 21, 2021
Mr. Biggs (for himself, Mr. Duncan, Mr. Norman, Mr. Gaetz, Mr. Mooney, 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. Keller, Mr. Steube, and Mr. Jackson) introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Abortion Is Not Health Care Act of 2021.
Amounts paid for abortion not taken into account in determining deduction for medical expenses
Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
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).
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.