This bill proposes an amendment to the Internal Revenue Code of 1986, specifically targeting the deduction for medical expenses. Its central provision states that amounts paid for an abortion generally cannot be taken into account when determining a taxpayer's medical expense deduction. However, the legislation includes specific exceptions to this rule. The prohibition on deduction would not apply to abortions performed to save the life of the pregnant woman, as certified by a physician, due to a life-endangering physical condition. Furthermore, abortions resulting from acts of rape or incest would also be exempt from this new restriction, allowing their costs to be considered for the medical expense deduction.