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HR 786 100th Congress House Taxation Abortion Abortion, Birth Control, and Family Planning Civil actions and liability Courts and Civil Procedure Crime prevention Health Homicide Income tax Medical economics Tax deductions Tax exemption Torts

Live Birth Abortion Revision Act

Introduced: January 28, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 2, 1987
Referred to Subcommittee on Health.
Jan 28, 1987
Referred to House Committee on Ways and Means.
Jan 28, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Live Birth Abortion Revision Act - Amends the Internal Revenue Code to deny a taxpayer's personal exemption deduction for a child who is born alive after an induced abortion or an attempt to perform an abortion and dies as a result of such procedure. Denies the deduction for abortion expenses unless the abortion was performed to save the life of the mother.

Denies the personal exemption deduction for the spouse or a dependent of the taxpayer if the taxpayer intentionally causes the death of such spouse or dependent. Requires a court determination of an intentional cause of death.

What's happening now February 2, 1987

Referred to Subcommittee on Health.

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Kaptur, Marcy
Ohio · Feb 25, 1987
 R
Smith, Christopher H.
New Jersey · Jan 28, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 786: Live Birth Abortion Revision Act. 100th Congress. Open America. https://openamerica.io/bill/100-HR-786/
MLA
"H.R. 786: Live Birth Abortion Revision Act." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-786/.
Bluebook (legal)
H.R. 786, 100th Cong. (2026), https://openamerica.io/bill/100-HR-786/.
Markdown link
[H.R. 786: Live Birth Abortion Revision Act](https://openamerica.io/bill/100-HR-786/)
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