Records
Law· SS. 5 (119th)enacted
United States · United States Congress · 6 January 2025
Laken Riley Act This bill requires the Department of Homeland Security (DHS) to detain certain non-U.S. nationals ( aliens under federal law) who have been arrested for burglary, theft, larceny, or shoplifting. The bill also authorizes states to sue the federal government for decisions or alleged failures related to immigration enforcement. Under this bill, DHS must detain an individual who (1) is unlawfully present in the United States or did not possess the necessary documents when applying for admission; and (2) has been charged with, arrested for, convicted of, or admits to having committed acts that constitute the essential elements of burglary, theft, larceny, or shoplifting. The bill also authorizes state governments to sue for injunctive relief over certain immigration-related decisions or alleged failures by the federal government if the decision or failure caused the state or its residents harm, including financial harm of more than $100. Specifically, the state government may sue the federal government over a decision to release a non-U.S. national from custody; failure to fulfill requirements relating to inspecting individuals seeking admission into the United States, including requirements related to asylum interviews; failure to fulfill a requirement to stop issuing visas to nationals of a country that unreasonably denies or delays acceptance of nationals of that country; violation of limitations on immigration parole, such as the requirement that parole be granted only on a case-by-case basis; or failure to detain an individual who has been ordered removed from the United States.
Bill· SS. 9 (119th)open
United States · United States Congress · 7 January 2025
Protection of Women and Girls in Sports Act of 2025 This bill generally prohibits school athletic programs from allowing individuals whose biological sex at birth was male to participate in programs that are for women or girls. Specifically, the bill provides that it is a violation of Title IX of the Education Amendments of 1972 for federally funded education programs or activities to operate, sponsor, or facilitate athletic programs or activities that allow individuals of the male sex to participate in programs or activities that are designated for women or girls. (Title IX prohibits discrimination on the basis of sex in federally funded education programs or activities, including in public elementary and secondary schools and in colleges and universities.) Under the bill, sex is based on an individual's reproductive biology and genetics at birth.
Bill· SS. 33 (119th)referred
United States · United States Congress · 8 January 2025
Separation of Powers Restoration Act of 2025 or SOPRA This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (i.e., without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of (1) constitutional and statutory provisions, (2) rules made by agencies, (3) interpretative rules, (4) general statements of policy, and (5) all other agency guidance documents. No law may exempt a civil action from the standard of review required by this bill except by specific reference to such provision.
Bill· SS. 65 (119th)referred
United States · United States Congress · 9 January 2025
Constitutional Concealed Carry Reciprocity Act of 2025 This bill allows a qualified individual to carry a concealed handgun into or possess a concealed handgun in another state that allows its residents to carry concealed firearms. A qualified individual must (1) be eligible to possess, transport, or receive a firearm under federal law; (2) carry a valid photo identification document; and (3) carry a valid state-issued concealed carry permit, or be eligible to carry a concealed firearm in his or her state of residence.
Resolution· SRESS.Res. 19 (119th)passed
United States · United States Congress · 9 January 2025
This resolution (1) mourns the passing of former President Jimmy Carter and extends sympathy to his family; and (2) honors his life, legacy, and contributions to the United States.
Resolution· SRESS.Res. 21 (119th)referred
United States · United States Congress · 13 January 2025
This resolution recognizes October 10, 2025, as American Girls in Sports Day. The resolution also calls on sports-governing bodies in the United States and abroad to protect biological women and girls in sports.
Bill· SS. 92 (119th)referred
United States · United States Congress · 14 January 2025
Defending American Sovereignty in Global Pandemics Act This bill prohibits the United States from becoming a party to a World Health Organization (WHO) agreement related to strengthening pandemic prevention, preparedness, and response except pursuant to a treaty made under Article II, Section 2, clause 2 of the U.S. Constitution (which requires that two-thirds of Senators present concur with the treaty). The bill also prohibits federal funding for WHO beginning on the effective date of such an agreement and ending on the date when the Senate ratifies the agreement.
Bill· SS. 84 (119th)referred
United States · United States Congress · 14 January 2025
Sarah's Law This bill requires U.S. Immigration and Customs Enforcement (ICE) to detain a non-U.S. national ( alien under federal law) who is unlawfully present in the United States and has been charged with a crime that resulted in the death or serious bodily injury of another person. ICE must make reasonable efforts to obtain information about the identity of any victims of the crimes for which the detained individual was charged or convicted. ICE shall provide the victim, or a relative or guardian of a deceased victim, with information about the detained individual, including name, date of birth, nationality, immigration status, criminal history, and a description of any related removal efforts.
Bill· SS. 94 (119th)referred
United States · United States Congress · 15 January 2025
Miracle on Ice Congressional Gold Medal Act This bill provides for the award of Congressional Gold Medals to the members of the 1980 U.S. Olympic men's ice hockey team in recognition of the team's achievement at the 1980 Winter Olympic Games.
Resolution· SRESS.Res. 27 (119th)passed
United States · United States Congress · 15 January 2025
This resolution congratulates the North Dakota State University Bison football team for winning the 2024 National Collegiate Athletic Association Division I Football Championship Subdivision title.
Bill· SS. 100 (119th)referred
United States · United States Congress · 15 January 2025
Repealing Big Brother Overreach Act This bill repeals the Corporate Transparency Act. The act requires existing companies and newly created companies to report beneficial ownership information to the Department of the Treasury’s Financial Crimes Enforcement Network for purposes of addressing the financing of terrorism and money laundering.
Bill· SS. 96 (119th)referred
United States · United States Congress · 15 January 2025
Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025 This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.) The bill defines prepare with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims. However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns). Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service.
Bill· SS. 6 (119th)open
United States · United States Congress · 15 January 2025
Born-Alive Abortion Survivors Protection Act This bill establishes requirements for the degree of care a health care practitioner must provide in the case of a child born alive following an abortion or attempted abortion. Specifically, a health care practitioner who is present must (1) exercise the same degree of care as would reasonably be provided to any other child born alive at the same gestational age, and (2) ensure the child is immediately admitted to a hospital. Additionally, a health care practitioner or other employee who has knowledge of a failure to comply with the degree-of-care requirements must immediately report such failure to law enforcement. A health care practitioner who fails to provide the required degree of care, or a health care practitioner or other employee who fails to report such failure, is subject to criminal penalties—a fine, up to five years in prison, or both. An individual who intentionally kills or attempts to kill a child born alive is subject to prosecution for murder. The bill bars the criminal prosecution of a mother of a child born alive under this bill and allows her to bring a civil action against a health care practitioner or other employee for violations.
Bill· SS. 106 (119th)referred
United States · United States Congress · 16 January 2025
Chiropractic Medicare Coverage Modernization Act of 2025 This bill expands Medicare coverage of chiropractic services to include all services provided by chiropractors, rather than only subluxation corrections through manual manipulation of the spine.
Bill· SS. 139 (119th)referred
United States · United States Congress · 16 January 2025
Advancing FASD Research, Services and Prevention Act or the FASD Respect Act This bill reauthorizes and modifies programs that are administered by the Department of Health and Human Services (HHS) to address fetal alcohol spectrum disorders (FASD), including educational and research programs. The bill also establishes FASD Centers for Excellence to support FASD prevention, such as through screenings, public awareness campaigns, and trainings, particularly at the state and local levels.
Bill· SS. 138 (119th)referred
United States · United States Congress · 16 January 2025
VA Home Loan Awareness Act of 2025 This bill requires mortgage lenders to include on the Uniform Residential Loan Application (i.e., Fannie Mae Form 1003 or Freddie Mac Form 65) a notification that applicants with military service may qualify for a Department of Veterans Affairs Home Loan. Not later than 18 months after the enactment of the bill, the Government Accountability Office must study and report on whether at least 80% of lenders using the loan application form have met this requirement.
Bill· SS. 137 (119th)referred
United States · United States Congress · 16 January 2025
Firearm Industry Non-Discrimination Act or the FIND Act This bill prohibits the federal government from entering into contracts with an entity that discriminates against firearm trade associations or businesses that deal in firearms, ammunition, or related products. Specifically, the bill requires a federal agency to include in each contract for the procurement of goods or services awarded by the agency a clause requiring the prime contractor to certify that it (1) has no policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association; and (2) will not adopt a policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association during the term of the contract. The bill establishes (1) a similar requirement with respect to subcontracts, and (2) penalties for violations. The bill makes such prohibition inapplicable to a contract for the procurement of goods or services that is a sole-source contract.
Bill· SS. 128 (119th)referred
United States · United States Congress · 16 January 2025
Safeguard American Voter Eligibility Act or the SAVE Act This bill requires individuals to provide documentary proof of U.S. citizenship when registering to vote in federal elections. Specifically, the bill prohibits states from accepting and processing an application to register to vote in a federal election unless the applicant presents documentary proof of U.S. citizenship. The bill specifies what documents are considered acceptable proof of U.S. citizenship, such as identification that complies with the REAL ID Act of 2005 that indicates U.S. citizenship. Further, the bill (1) prohibits states from registering an individual to vote in a federal election unless, at the time the individual applies to register to vote, the individual provides documentary proof of U.S. citizenship; and (2) requires states to establish an alternative process under which an applicant may submit other evidence to demonstrate U.S. citizenship. Each state must take affirmative steps on an ongoing basis to ensure that only U.S. citizens are registered to vote, which shall include establishing a program to identify individuals who are not U.S. citizens using information supplied by certain sources. Additionally, states must remove noncitizens from their official lists of eligible voters. The bill allows for a private right of action against an election official who registers an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship. The bill establishes criminal penalties for certain offenses, including registering an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship.
Bill· SS. 124 (119th)open
United States · United States Congress · 16 January 2025
Restore Department of Veterans Affairs Accountability Act of 2025 or the Restore VA Accountability Act of 2025 This bill modifies personnel action procedures regarding certain employees and executives of the Department of Veterans Affairs (VA). The bill authorizes the VA to remove from civil service, demote, or suspend VA employees that are supervisors or managers if the VA determines by substantial evidence that the performance or misconduct of such individual warrants such action. This authority does not apply to certain appointees or individuals in their probationary or trial period. Supervisors or managers who are subject to a removal, demotion, or suspension under this bill are entitled to (1) advance notice of the action and supporting evidence, (2) representation by an attorney or representative, and (3) grieve the action in accordance with an internal grievance process. The bill also provides protections from removal, demotion, or suspension for supervisor or managers who are whistleblowers or are seeking corrective action for an alleged prohibited personnel practice such as discrimination. The bill also modifies the procedures to remove, demote, or suspend VA employees or senior executives based on performance or misconduct, specifically by requiring the VA to determine by substantial evidence that the performance or misconduct of the individual warrants such removal, demotion, or suspension. Such procedures must apply retroactively, beginning on the date of enactment of the Department of Veterans Affairs Accountability and Whistleblower Protection Act of 2017 (June 23, 2017).
Bill· SS. 129 (119th)open
United States · United States Congress · 16 January 2025
No Tax on Tips Act This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services. Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.) Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips. Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)
Bill· SS. 157 (119th)referred
United States · United States Congress · 21 January 2025
Creating Obstructions Necessary to Address Illegal and Nefarious Entry Rapidly Act or CONTAINER Act This bill requires the Department of the Interior and the Forest Service to allow border states to place temporary, movable structures on federal lands adjacent to the U.S.-Canada and U.S.-Mexico borders without a special use authorization. Border states may place these structures on such lands for the purpose of securing the northern or southern border for a period of not more than one year. Interior and the Forest Service must approve extension requests in 90-day increments if U.S. Customs and Border Protection determines that operational control of the border area has not been achieved.
Bill· SS. 177 (119th)referred
United States · United States Congress · 22 January 2025
Protect Funding for Women's Health Care Act This bill prohibits federal funding of Planned Parenthood Federation of America or its affiliates, subsidiaries, successors, or clinics.
Bill· SS. 198 (119th)referred
United States · United States Congress · 22 January 2025
PLO and PA Terror Payments Accountability Act of 2025 This bill requires the President to impose sanctions on foreign persons (individuals and entities) that are involved with the Palestinian Liberation Organization (PLO) or Palestinian Authority (PA) system of compensation supporting acts of terrorism. The bill defines this system of compensation as payments to an individual who (1) has been imprisoned for terrorist acts against Israeli or U.S. citizens after being fairly tried, (2) died while committing such terrorist acts, or (3) is a family member of such individuals. The definition also includes compensation for individuals imprisoned for terrorism where the level of compensation is based on the length of incarceration. Specifically, the President must impose visa- and property-blocking sanctions on any foreign person that has facilitated this compensation system, including PLO and PA officials as well as entities such as the Institute for the Care of the Families of the Martyrs and the Wounded. The President must also impose visa- and property-blocking sanctions on foreign persons who knowingly provide significant support to, or engage in significant transactions with, any of the aforementioned persons. The President must sanction foreign financial institutions that facilitate payments or benefits related to this compensation system by (1) prohibiting them from opening correspondent or payable-through accounts in the United States, and (2) prohibiting or imposing strict conditions on the maintenance of such accounts. The provisions of this bill shall terminate if the Department of State certifies that such compensation system has ceased.
Bill· SS. 186 (119th)referred
United States · United States Congress · 22 January 2025
No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025 This bill modifies provisions relating to federal funding for, and health insurance coverage of, abortions. Specifically, the bill prohibits the use of federal funds for abortions or for health coverage that includes abortions. Such restrictions extend to the use of funds in the budget of the District of Columbia. Additionally, abortions may not be provided in a federal health care facility or by a federal employee. Historically, language has been included in annual appropriations bills for the Department of Health and Human Services (HHS) that prohibits the use of federal funds for abortions—such language is commonly referred to as the Hyde Amendment. Similar language is also frequently included in appropriations bills for other federal agencies and the District of Columbia. The bill makes these restrictions permanent and extends the restrictions to all federal funds (rather than specific agencies). The bill's restrictions regarding the use of federal funds do not apply in cases of rape, incest, or where a physical disorder, injury, or illness endangers a woman's life unless an abortion is performed. The Hyde Amendment provides the same exceptions. The bill also prohibits qualified health plans from including coverage for abortions. Currently, qualified health plans may cover abortion, but the portion of the premium attributable to abortion coverage is not eligible for subsidies.
Bill· SS. 185 (119th)referred
United States · United States Congress · 22 January 2025
Justice for Victims of Sanctuary Cities Act of 2025 This bill provides a private right of action against state and local jurisdictions with certain policies that limit cooperation with federal immigration enforcement efforts, and contains additional provisions related to such jurisdictions. Currently, such cooperation is generally not required. An individual (or certain relatives of such an individual) who is the victim of any felony for which an alien has been arrested, convicted, or sentenced to a prison term of at least one year may sue a state or local jurisdiction if the jurisdiction failed to comply with (1) certain Department of Homeland Security (DHS) requests related to arresting and detaining aliens, and (2) a DHS request to detain the alien in question or provide a notification about the release of the alien. A jurisdiction that accepts certain federal grants may not assert immunity in such a civil action. A jurisdiction (or employee of a jurisdiction) that complies with certain DHS detainer requests shall be deemed to be acting as an agent of DHS. A complying jurisdiction or employee of the jurisdiction shall not be liable in any lawsuit relating to compliance with such requests. In a lawsuit against an employee of the jurisdiction, the United States shall be substituted in as the defendant, and remedies shall be limited to provisions for bringing tort claims against the federal government.
Bill· SS. 179 (119th)referred
United States · United States Congress · 22 January 2025
Foreign Adversary Risk Management Act or the FARM Act This bill places the Secretary of Agriculture on the Committee on Foreign Investment in the United States (CFIUS). It also requires CFIUS to review any investment that could result in foreign control of any U.S. agricultural business. Further, the bill includes agricultural systems and supply chains in the definitions of critical infrastructure and critical technologies for the purposes of reviewing such investments. The Department of Agriculture and the Government Accountability Office must each analyze and report on foreign influence in the U.S. agricultural industry.
Bill· SS. 178 (119th)referred
United States · United States Congress · 22 January 2025
Ensuring Accurate and Complete Abortion Data Reporting Act of 2025 This bill requires states, as a condition of federal payment under Medicaid for family planning services, to report certain abortion data to the Centers for Disease Control and Prevention (CDC). (Currently, reporting is voluntary.) The CDC must develop standardized questions for states with respect to specified variables (e.g., maternal demographics and methods of abortion).
Bill· SS. 176 (119th)referred
United States · United States Congress · 22 January 2025
Bill· SS. 237 (119th)open
United States · United States Congress · 23 January 2025
Honoring Our Fallen Heroes Act of 2025 This bill extends death and disability benefits under the Public Safety Officers' Benefits Program (PSOB) to certain public safety officers who suffer from exposure-related cancer while on duty and their survivors. The PSOB program provides death, disability, and education benefits to public safety officers who are killed or injured in the line of duty and their survivors. The bill specifies that exposure to a carcinogen shall be presumed to constitute a personal injury in the line of duty if the exposure occurred while the officer was in the line of duty; the officer began serving as an officer not fewer than 5 years before the date of the diagnosis of an exposure-related cancer and the diagnosis occurred not more than 15 years after the last date of active service; and the exposure-related cancer directly and proximately resulted in the death or permanent and total disability of the officer. The Department of Justice's Bureau of Justice Assistance must periodically review the definition of exposure-related cance r and update the definition if appropriate based on medical evidence and in accordance with the requirements of a petition process.
Bill· SS. 230 (119th)referred
United States · United States Congress · 23 January 2025
Unborn Child Support Act This bill requires states to apply child support obligations to the time period during pregnancy. This requirement is applicable retroactively based on a court order at the request of the pregnant parent and a determination by a physician of the month during which the child was conceived. Existing state requirements are applicable to these obligations, such as proof of parenthood.
Bill· SS. 224 (119th)referred
United States · United States Congress · 23 January 2025
Bill· SS. 213 (119th)referred
United States · United States Congress · 23 January 2025
Main Street Tax Certainty Act This bill makes permanent the qualified business income (QBI) tax deduction. Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.) However, under current law, the QBI tax deduction expires after December 31, 2025.
Bill· SS. 212 (119th)referred
United States · United States Congress · 23 January 2025
Protect Our Law enforcement with Immigration Control and Enforcement Act of 2025 or the POLICE Act of 2025 This bill makes assaulting a law enforcement officer, firefighter, or other first responder a deportable offense. Specifically, the bill makes deportable any non-U.S. national ( alien under federal law) who has been convicted of (or admits to have committed) any act that constitutes the essential elements of any offense involving assault of a law enforcement officer, firefighter, or other first responder. The Department of Homeland Security must publish annually on its website a report on the number of individuals deported in the previous fiscal year pursuant to this bill.
Bill· SS. 219 (119th)open
United States · United States Congress · 23 January 2025
Veterans Health Care Freedom Act This bill requires the Center for Innovation for Care and Payment within the Department of Veterans Affairs (VA) to implement a three-year pilot program to provide veterans who are enrolled in the VA health care system with the ability to choose health care providers through the covered care system. Under the bill, the covered care system includes VA medical facilities, health care providers participating in the Veterans Community Care Program (VCCP), and eligible entities or providers that have entered into a Veterans Care Agreement. A veteran participating in the program may elect to receive care at any provider in the covered care system. The pilot program removes certain requirements (e.g., location of the veteran) to access care at VA and non-VA facilities. After four years, the bill permanently phases out the requirements for accessing care under the VCCP and Veterans Care Agreements and requires the VA to provide such care under the same conditions of the pilot program. Additionally, after four years, veterans may receive care at a VA medical facility regardless of whether the facility is in the same Veterans Integrated Service Network as the veteran.
Bill· SS. 207 (119th)referred
United States · United States Congress · 23 January 2025
Protecting Life on College Campus Act of 2025 This bill prohibits the award of federal funds to an institution of higher education (IHE) that hosts or is affiliated with a school-based service site that provides abortion drugs or abortions to its students or to employees of the IHE or the site. An IHE that hosts or is affiliated with a site must, in order to remain eligible for federal funds, annually certify that the site does not provide abortion drugs or abortions to students or employees.
Bill· SS. 205 (119th)referred
United States · United States Congress · 23 January 2025
Protecting Individuals with Down Syndrome Act This bill creates new federal crimes related to the performance of an abortion on an unborn child who has Down syndrome. It subjects a violator to criminal penalties—a fine, a prison term of up to five years, or both. It also authorizes civil remedies, including damages and injunctive relief. A woman who undergoes such an abortion may not be prosecuted or held civilly liable.
Bill· SS. 204 (119th)referred
United States · United States Congress · 23 January 2025
Bill· SS. 251 (119th)referred
United States · United States Congress · 24 January 2025
Protecting Life in Health Savings Accounts Act This bill excludes expenses paid for an abortion from qualified medical expenses eligible for reimbursement from certain tax-exempt savings accounts. (Some exceptions apply.) Under the bill, amounts paid for an abortion, other than an excluded abortion, are not qualified medical expenses eligible for reimbursement from a health savings account, Archer medical savings account, health flexible spending arrangement, health reimbursement arrangement, or retiree health account. The bill defines excluded abortion as any abortion (1) related to a pregnancy that is the result of rape or incest; or (2) performed because a woman is suffering from a physical disorder, injury, or illness (including a life-endangering physical condition caused by or arising from the pregnancy itself) that would, as certified by a physician, place the woman in danger of death if an abortion were not performed.
Bill· SS. 250 (119th)referred
United States · United States Congress · 24 January 2025
Protecting Life in Foreign Assistance Act This bill prohibits the provision of funding for purposes outside the United States to certain foreign or domestic organizations that perform or promote abortions, furnish or develop items intended to procure abortions, or provide financial support for an entity that conducts such activities.
Bill· SS. 253 (119th)referred
United States · United States Congress · 24 January 2025
Abortion Is Not Health Care Act of 2025 This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion. Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering from a physical disorder, injury, or illness (including a life-endangering physical condition caused by or arising from the pregnancy itself) that would, as certified by a physician, place the woman in danger of death if an abortion were not performed.