To amend the Internal Revenue Code of 1986 to revoke the tax-exempt status of organizations that provide, or provide funding for, abortion.

This bill would change federal tax law so that an organization that provides abortions, or provides funding for abortions, could not be exempt from federal income tax under section 501. Donations to such an organization also would not qualify as tax-deductible charitable contributions under section 170(c). The bill defines abortion and does not count abortions performed only to save the life of the mother or in cases of rape or incest. The change would apply to taxable years beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Harriet M. Hageman Republican sponsor
• 20 cosponsors