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HR 4041 99th Congress House

Live Birth Abortion Revision Act

Official title: A bill to amend the Internal Revenue Code of 1954 to deny a taxpayer's personal exemption deduction for a child who lives temporarily after an abortion, and for other purposes.

Introduced: January 23, 1986 See on congress.gov
Taxation AbortionAbortion, Birth Control, and Family PlanningCivil actions and liabilityCourts and Civil Procedure
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Crime preventionHealthHomicideIncome taxMedical economicsTax deductionsTax exemptionTorts
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 23, 1986
Referred to House Committee on Ways and Means.
Jan 23, 1986
Introduced in House
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 Latest action January 23, 1986

Referred to House Committee on Ways and Means.

 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.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Kaptur, Marcy
Ohio · Jun 24, 1986
 R
Smith, Christopher H.
New Jersey · Feb 6, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4041: Live Birth Abortion Revision Act. 99th Congress. Open America. https://openamerica.io/bill/99-HR-4041/
MLA
"H.R. 4041: Live Birth Abortion Revision Act." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-4041/.
Bluebook (legal)
H.R. 4041, 99th Cong. (2026), https://openamerica.io/bill/99-HR-4041/.
Markdown link
[H.R. 4041: Live Birth Abortion Revision Act](https://openamerica.io/bill/99-HR-4041/)
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