S. 3173 — Introduced in Senate

II 116th CONGRESS 2d Session S. 3173 IN THE SENATE OF THE UNITED STATES January 9, 2020Mr. 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 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 2020. 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.