This bill proposes to amend the Internal Revenue Code of 1986 by adding a new subsection to Section 501, which would revoke the tax-exempt status of organizations that provide or provide funding for abortion. Such organizations would no longer be exempt from federal income tax, and contributions made to them would not be considered tax-deductible under section 170(c). The bill defines "abortion" as the intentional killing of an unborn child or the intentional termination of a pregnancy, excluding procedures to produce a live birth after viability or to remove a dead unborn child. However, this revocation would not apply if the abortion is deemed necessary to save the life of the mother or if the pregnancy resulted from an act of rape or incest . These provisions would take effect for taxable years beginning after the date of the Act's enactment.