H.R. 7286 — To amend the Internal Revenue Code of 1986 to revoke the tax-exempt status of organizations that provide, or provide funding for, abortion.

This section denies tax-exempt status under IRC §501(a)—and treatment as a qualified organization for charitable contribution deductions under §170(c)—to any organization that provides abortions or funding for abortions. Abortion is defined as the use or prescription of any instrument, medicine, drug, substance, or device to intentionally kill an unborn child of a known pregnant woman or to intentionally terminate such a pregnancy, except when necessary to save the mother's life, resulting from rape or incest, post-viability to produce a live birth and preserve the child's life and health, or to remove a dead unborn child. The provision applies to taxable years beginning after enactment.