I 118th CONGRESS 1st Session H. R. 106 IN THE HOUSE OF REPRESENTATIVES January 9, 2023 Mr. Biggs 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 2023 . 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: (f) 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.