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H.R. 380: Abortion Is Not Health Care Act of 2021


The text of the bill below is as of Jan 21, 2021 (Introduced).

Summary of this bill

So long as it remains legal, should the procedure qualify as tax-deductible?

Context

Taxpayer funds *paying *for abortions has been almost completely illegal since 1976.), banned by the Hyde Amendment except in cases of rape, incest, and life of the mother. But for a woman who lists it as a medical expense, an abortion can still be tax-deductible.

Some believe that’s in keeping with other uncontroversial tax-deductible medical expenses, such as ambulances, artificial limbs, crutches, hearing aids, oxygen equipment, and wheelchairs. Others disagree because, for them, abortion’s legality is not nearly as important as their belief in its immorality. They’ve introduced a bill in Congress to ...


I

117th CONGRESS

1st Session

H. R. 380

IN THE HOUSE OF REPRESENTATIVES

January 21, 2021

(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

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 expenses.

1.

Short title

This Act may be cited as the Abortion Is Not Health Care Act of 2021.

2.

Amounts paid for abortion not taken into account in determining deduction for medical expenses

(a)

In general

Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(g)

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).

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.