H.R. 106 – Abortion Is Not Health Care Act of 2023

AI-Generated Summary

Updated January 20, 2026 at 2:02 AM UTC

The bill changes the tax code so that money spent on abortions cannot be counted toward the medical expense deduction. It amends Section 213 of the Internal Revenue Code, affecting any taxpayer who tries to include abortion costs as deductible medical expenses. The change takes effect for tax years beginning after the law is passed.

Key Provisions

Adds a new subsection (f) to Section 213 stating that amounts paid for an abortion are not considered when calculating the medical expense deduction.
Specifies that the amendment applies to taxable years beginning after the act’s enactment date.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 9, 2023

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HouseIntro Referral

Introduced in House

January 9, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 9, 2023

Floor Debate

1 member

What members said about H.R. 106 on the floor

1 Republican

Rep. Andy BiggsR-AZ-5 · Jan 24, 2023

Mr. Speaker, I ask unanimous consent to remove the gentlewoman from Iowa (Mrs. Hinson) as cosponsor of H.R. 106. She was inadvertently added through a clerical error and did not intend to cosponsor…

Bill Text

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Introduced in HouseIssued January 9, 2023

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.