H.R. 7286 would revoke the tax-exempt status of any nonprofit organization that provides abortion services or funds abortion-related activities. The bill amends the Internal Revenue Code to make organizations ineligible for tax-exempt status under section 501(a) if they engage in these practices, which would also prevent them from receiving tax-deductible donations. The legislation includes exceptions for abortions necessary to save the mother's life or in cases of rape or incest, and defines abortion broadly to include any action intended to terminate pregnancy or kill an unborn child. The bill would take effect for tax years beginning after it is enacted, with no specific funding appropriated since it primarily creates a tax code restriction rather than a spending program. This measure would directly affect major healthcare and family planning organizations, potentially including Planned Parenthood and other nonprofits that offer abortion services alongside other medical care.
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