Abortion Is Not Health Care Act of 2021
This bill prohibits a tax deduction for medical expenses relating to an abortion, with specified exceptions for rape or incest, or to protect the life or health of the mother.
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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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Abortion Is Not Health Care Act of 2021
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.
Abortion Is Not Health Care Act of 2021
Sen. Lee, Mike