July 20, 2020
Washington, DC
Conservatives call on President Trump to direct the Department of Treasury to issue new regulations to clarify that abortions (except when the mother’s life is physically endangered) cannot constitute medical care under §213(d) of the Internal Revenue Code (the Code).
By extension, the IRS should stop considering premiums for medical insurance that covers such abortions to be medical care without complying with the separate accounting requirements under §213(d)(6) for coverage of non-medical care.
The IRS’ abortion distortion dates back to a 1973 decision by IRS bureaucrats, soon after Roe v. Wade, to reinterpret the 1942 statutory definition of “medical care” in the Code to include abortions (Rev. Rul. 73-201 (1973)). This interpretation would have been unthinkable to the 77th Congress that enacted the law, at a time when abortion was illegal in virtually every state. Into the present day, this 1973 ruling allows tax breaks for abortions through the medical expenses deduction as well as through health flexible spending accounts, health savings accounts, health reimbursement arrangements, and other tax-preferred health accounts and tax breaks that incorporate §213(d)’s definition of “medical care”.
The IRS’ treatment of abortion as medical care is wrongheaded and contrary to the law. Firstly, abortion is an elective procedure that has nothing to do with “the prevention or alleviation of a physical or mental defect or illness” as the longstanding governing regulations require, drawn from Congressional intent established in the legislative history (Treas. Reg. §1.213-1(e)(1)(ii)).
Secondly, abortion is primarily and directly for the purpose of destroying the body of an unborn child, who has her own unique DNA. The statutory text, however, encompasses a single body, that is, only the one for whom the intervention is primarily intended (c.f. Morrissey v. United States, 871 F.3d 1260 (11th Cir. 2017), and also includes interventions specific to an unborn child (c.f. Kilpatrick v. Commissioner, 68 T.C. 469 (1977)). Thus, the secondary effects of an abortion on the mother’s body cannot be taken into account as medical care for her.
The Trump administration has gone further than any in recent memory in furthering the cause of life. We urge President Trump to cement this pro-life legacy by ending tax breaks for abortion as medical care.
| The Honorable Edwin Meese III Attorney General President Ronald Reagan (1985-1988) |
Alfred S. Regnery Chairman, Conservative Action Project President, Republic Book Publishers |
| Myron Ebell Director, Center for Energy and Environment Competitive Enterprise Institute |
The Honorable Becky Norton Dunlop White House Advisor President Ronald Reagan (1981-1985) |
| The Honorable Morton C. Blackwell President The Leadership Institute |
Mary Vought Executive Director Senate Conservatives Fund |
| William L. Walton President Council for National Policy |
The Honorable Bob McEwen U.S. House of Representatives Former Member, Ohio |
| Jenny Beth Martin Chairman Tea Party Patriots Citizen Fund |
Kelly J. Shackelford, Esq. Chairman, CNP Action, Inc. President and CEO, First Liberty Institute |
| Thomas Fitton President Judicial Watch, Inc. |
L. Brent Bozell, III Founder and President Media Research Center |
| The Honorable J. Kenneth Blackwell Chairman Constitutional Congress, Inc. |
The Honorable Donald Paul Hodel U.S. Secretary of Energy (1982-1985) U.S. Secretary of Interior (1985-1989) |
| The Honorable Jim DeMint Chairman, Conservative Partnership Institute Member, US Senate (SC 2005-2013) |
Ed Corrigan Vice Chairman, Conservative Action Project President, Conservative Partnership Institute |
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Rachel Bovard Senior Director of Policy Conservative Partnership Institute (CPI) |
| Lisa B. Nelson Chief Executive Officer American Legislative Exchange Council |
The Honorable Tony Perkins President Family Research Council |
| Cleta Mitchell, Esq. Partner Foley & Lardner LLP |
The Honorable T. Kenneth Cribb, Jr. Chief Domestic Advisor President Ronald Reagan (1987-1988) |
| Bridgett Wagner Vice President, Policy Promotion The Heritage Foundation |
Lt. Gen. William G. Boykin (Ret.) Executive Vice President Family Research Council |
| The Honorable Colin A. Hanna President Let Freedom Ring, Inc. |
David N. Bossie President Citizens United |
| The Honorable James C. Miller III Budget Director for President Reagan (1985-1988) |
Elaine Donnelly President Center for Military Readiness |
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Father Frank Pavone National Director Priests for Life |
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Ambassador Henry F. Cooper President Reagan’s Chief Defense sand Space Negotiator Former SDI Director |
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J. Christian Adams President Public Interest Legal Foundation |
| Charlie Copeland President Intercollegiate Studies Institute |
Ron Robinson President Young America’s Foundation |
| Mike Davis Founder and President The Article III Project (A3P) |
Floyd Brown Publisher The Western Journal |
| The Honorable Gary L. Bauer President American Values |
Dr. John C. Eastman Senior Fellow The Claremont Institute |
| Trent England Executive Director Save Our States |
James C. Dobson, Ph.D. Founder & President Dr. James Dobson Family Institute |
| Craig Shirley Reagan Biographer Presidential Historian |
Ralph Benko Chairman The Capitalist League |
| Eunie Smith President Emeritus Eagle Forum |
Rod D. Martin Founder & CEO The Martin Organization, Inc. |
| Sherri R. Martin Executive Vice President The Martin Organization, Inc. |
Haley E. Martin President The Martin Foundation |
| Christina Murphy Lusk Campaign for the American Future |
Guillermo J. Aragon Chief Financial Officer Martin Imaging, Inc. |
| Shawn A. Mitchell Former National Chaplain National Federation of Republican Assemblies |
Judson Phillips Founder Tea Party Nation |
| Kevin Freeman Founder and Chairman NSIC Institute |
Ron Pearson Executive Director Conservative Victory Fund |
| Robert D. Thompson Former Administrator The Weyrich Lunch (1999-2016) |
Charlie Gerow Vice Chairman American Conservative Union |
| Melissa Kaye Ortiz Motivational Speaker & Blogger DCBelleonWheels.com |
Susan A. Carleson Chairman/CEO Carleson Center for Welfare Reform |
| Peggy Dau Representative IranAliveMinistries.org |
Khadine Ritter President Eagle Forum of Ohio |
| Kelly Monroe Kullberg Spokesperson American Association of Evangelicals (AAE) |
Penna Dexter Co-Host Point of View Radio |
| C. Preston Noell III President Tradition, Family, Property, Inc. |
The Honorable Penny Pullen Former Member National Council on Education Research & Improvement |
| Gerard Kassar State Chairman NYS Conservative Party |
Allen Hebert Chairman American-Chinese Fellowship of Houston |
| Tom DeWeese President American Policy Center |
Richard Norman Founder and President The Richard Norman Company |
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The Honorable George K. Rasley Jr. Managing Editor ConservativeHQ.com |
| Anne Schlafly Cori Chairman Eagle Forum |
Joseph A. Morris Partner, Morris & De La Rosa Assistant U.S. Attorney General (Reagan Meese) |
| Gary Marx President The Concord Fund |
Donna Rice Hughes CEO DRH Enterprises |
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Karen England Executive Director Nevada Family Alliance & Capitol Resource Institute |
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Kay R. Daly President Coalition for a Fair Judiciary |
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Richard Manning President Americans for Limited Government |
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Sheryl Kaufman Board of Directors Americans for Limited Government |
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William W. Pascoe, III Board Member Tea Party Patriots Action |
| Sal Russo Co-Founder and Chief Strategist Tea Party Express |
William Shaker CEO Washington Marketing Group |
| Matthew Tyrmand Principal Matthew Tyrmand LLC |
Lewis K. Uhler Founder and President National Tax Limitation Committee |
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Willes K. Lee President National Federation of Republican Assemblies |
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Dr. Jerome R. Corsi, Ph.D. Founder and CEO CorsiNation.com |
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Kielle C. Horton President The Lindsey Foundation |
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Karen Hartman Paralegal Heartbeat International |
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Jay Mount President MDS Communications Corporation |
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Andresen Blom President Hawaiian Values |
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Rebekah Gantner Executive Director Eagle Forum Education & Legal Defense Fund |
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Dr. Frank Wright President & CEO D. James Kennedy Ministries |
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