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S. 124 (117th): Abortion Is Not Health Care Act of 2021

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The text of the bill below is as of Jan 28, 2021 (Introduced). The bill was not enacted into law.

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 enact …

II

117th CONGRESS

1st Session

S. 124

IN THE SENATE OF THE UNITED STATES

January 28, 2021

(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) introduced the following bill; which was read twice and referred to the Committee 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 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

(1)

In general

An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).

(2)

Exceptions

Paragraph (1) shall not apply in the case of an abortion with respect to—

(A)

a woman suffering from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, or

(B)

a pregnancy that is the result of an act of rape or incest.

.

(b)

Effective date

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