To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to disallow: (1) a medical tax deduction for the expenses of an abortion, (2) the refundable tax credit for premiums paid under a qualified health plan which provides coverage for an abortion, and (3) the tax credit for the expenses of a small employer health insurance plan if such plan includes coverage for an abortion. Includes in the gross income of participants in flexible spending arrangements, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs) any reimbursements or payments for an abortion. Exempts from the application of this Act expenses for: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would endanger her life if an abortion were not performed, and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.…