United States · Bill · S
S. 2088 (99th)
Benefit-from-Harm Denial Act
Introduced
24 February 1986
Last action
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Status
Committee on Finance requested executive comment from OMB, Departments of the Treasury and Health and Human Services.
Sponsors
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Subjects
Discovery layer
Source updated
29 August 2025
Summary
Benefit-from-Harm Denial 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.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 24 February 1986
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/senate-bill/2088
- Open data entity: https://api.congress.gov/v3/bill/99/s/2088