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H.R. 7286: 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 proposes changes to the Internal Revenue Code of 1986, specifically focusing on the tax-exempt status of certain organizations. Here are the key points:

Revocation of Tax-Exempt Status

The bill aims to revoke the tax-exempt status of organizations that either:

  • Provide abortion services
  • Provide funding for abortion services

Definition of Abortion

Under this proposed legislation, the term "abortion" is specifically defined. It refers to the use or prescription of any method, substance, or device to:

  • Intentionally kill an unborn child of a woman who is known to be pregnant.
  • Intentionally terminate the pregnancy of a woman who is known to be pregnant, except in specific situations, such as:
    • If it is necessary to save the life of the mother.
    • If the pregnancy results from an act of rape or incest.

Exclusions from the Definition

There are exceptions to the definition of abortion in the context of tax-exempt status. The proposed law would not apply if the abortion is performed:

  • To save the life of the mother.
  • After the point of viability to ensure the child can be born alive and healthily.
  • To remove a deceased unborn child.

Effective Date

The changes proposed in this bill would take effect for taxable years starting after the law is enacted.

Relevant Companies

None found

This is an AI-generated summary of the bill text. There may be mistakes.

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Sponsors

21 bill sponsors

Actions

2 actions

Date Action
Jan. 30, 2026 Introduced in House
Jan. 30, 2026 Referred to the House Committee on Ways and Means.

Corporate Lobbying

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Potentially Relevant Congressional Stock Trades

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