To amend the Internal Revenue Code of 1986 to deny status as a tax-exempt organization, and as a charitable contribution recipient, for organizations which directly or indirectly perform or finance procedures which take the life of a preborn child other than procedures required to prevent the death of either the pregnant woman or preborn child so long as every reasonable effort is made to preserve the life of each, and to provide that tax-exempt bonds may not be used to provide hospitals or other health care facilities which perform such procedures.
Tax Exemption Equity Act of 1991 - Amends the Internal Revenue Code to deny tax-exempt status to organizations that directly or indirectly perform or finance abortions. Denies the income, estate, and gift tax charitable contribution deductions for donations to them.
Denies an exemption for interest on any tax-exempt bond that is used to finance a health care facility that performs abortions while the bond is outstanding.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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