119-hr1208

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1208 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1208

 To amend the Internal Revenue Code of 1986 to deny the trade or 
 business expense deduction for the reimbursement of employee costs of 
 child gender transition procedure or travel to obtain an abortion.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 11, 2025

 Mr. Mast introduced the following bill; which was referred to the 
 Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to deny the trade or 
 business expense deduction for the reimbursement of employee costs of 
 child gender transition procedure or travel to obtain an abortion.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``No Tax Breaks for Radical Corporate 
Activism Act''.

SEC. 2. DENIAL OF DEDUCTION.

    (a) In General.--

Section 162 of the Internal Revenue Code of 1986 
is amended by redesignating subsection

    (s) as subsection

    (t) , and by 
inserting after subsection

    (r) the following new subsection:
 ``

    (s) Disallowance of Certain Expenses Relating to Abortion or 
Child Gender Transition.--
 ``

    (1) In general.--No deduction shall be allowed under this 
 chapter to an employer for any amount paid or incurred to 
 reimburse an employee for, or to otherwise pay, expenses in 
 connection with--
 ``
        (A) travel for the purpose of obtaining an 
 abortion, or
 ``
        (B) any gender transition procedure for a minor 
 child of the employee.
 ``

    (2) === Definitions. ===
-For purposes of this subsection--
 ``
        (A) Gender transition procedure.--
 ``
            (i) In general.--The term `gender 
 transition procedure' means any medical or 
 surgical service which seeks to alter or remove 
 physiological or anatomical characteristics or 
 features which are typical for the individual's 
 biological sex, or to instill or create 
 physiological or anatomical characteristics 
 which resemble a sex different from the 
 individual's birth sex, for the purpose of 
 gender transition, including--
 ``
            (I) physician's services and 
 inpatient and outpatient hospital 
 services, including gender transition 
 surgery, and
 ``
            (II) prescribed drugs related to 
 gender transition, including puberty-
 blocking drugs, cross-sex hormones, or 
 other mechanisms to promote the 
 development of feminizing or 
 masculinizing features (in the opposite 
 sex).
 ``
            (ii) Exceptions.--Such term does not 
 include--
 ``
            (I) services for treatment of a 
 medically verifiable disorder of sex 
 development, including--
 ``

    (aa) external biological 
 sex characteristics which are 
 irresolvably ambiguous, such as 
 the presence of 46 XX 
 chromosomes with virilization, 
 46 XY chromosomes with 
 undervirilization, or both 
 ovarian and testicular tissue, 
 or
 ``

    (bb) other physician-
 diagnosed disorder of sexual 
 development, with respect to 
 which the physician has 
 determined through genetic or 
 biochemical testing that the 
 individual does not have normal 
 sex chromosome structure, sex 
 steroid hormone production, or 
 sex steroid hormone action for 
 a biological male or biological 
 female, or
 ``
            (II) treatment of any infection, 
 injury, disease, or disorder caused or 
 exacerbated by the performance of any 
 gender transition procedure, whether or 
 not the gender transition procedure was 
 performed in accordance with State and 
 Federal law or whether not a deduction 
 for expenses in connection with the 
 gender transition procedure is 
 allowable under this chapter.
 ``
            (iii) Gender.--The term `gender' means 
 the psychological, behavioral, social, and 
 cultural aspects of being male or female.
 ``
            (iv) Gender transition.--The term `gender 
 transition' means the process in which an 
 individual goes from identifying with and 
 living as a gender that corresponds to his or 
 her biological sex to identifying with and 
 living as a gender different from his or her 
 biological sex, and may involve social, legal, 
 or physical changes.
 ``
            (v) Gender transition surgery.--
 ``
            (I) In general.--The term `gender 
 transition surgery' means any surgical 
 service, including genital or non-
 genital surgery, performed for the 
 purpose of assisting an individual with 
 a gender transition.
 ``
            (II) Exception.--Such term does 
 not include any service performed 
 because the individual suffers from a 
 physical disorder, physical injury, or 
 physical illness which would, as 
 certified by a physician, place the 
 individual in imminent danger of death 
 or impairment of major bodily function 
 unless surgery is performed.
 ``
            (vi) Genital surgery.--The term `genital 
 surgery' includes surgical procedures such as--
 ``
            (I) penectomy, orchiectomy, 
 vaginoplasty, clitoroplasty, or 
 vulvoplasty for biologically male 
 patients, and
 ``
            (II) hysterectomy, ovariectomy, 
 reconstruction of the fixed part of the 
 urethra with or without a 
 metoidioplasty or a phalloplasty, 
 vaginectomy, scrotoplasty, or 
 implantation of erection or testicular 
 prostheses for biologically female 
 patients.
 ``
            (vii) Non-genital surgery.--The term 
 `non-genital surgery' includes surgical 
 procedures such as liposuction, lipofilling, 
 voice surgery, and--
 ``
            (I) augmentation mammoplasty, 
 facial feminization surgery, thyroid 
 cartilage reduction, gluteal 
 augmentation (whether implants or 
 lipofilling), hair reconstruction, or 
 various aesthetic procedures for 
 biologically male patients, and
 ``
            (II) subcutaneous mastectomy, 
 pectoral implants, or various aesthetic 
 procedures for biologically female 
 patients.
 ``
            (viii) Puberty-blocking drugs.--The term 
 `puberty-blocking drugs' means gonadotropin-
 releasing hormone

    (GnRH) analogues or other 
 synthetic drugs used in biological males to 
 stop luteinizing hormone secretion and 
 therefore testosterone secretion, and synthetic 
 drugs used in biological females to stop the 
 production of estrogen and progesterone, when 
 used to delay or suppress pubertal development 
 in children for the purpose of assisting an 
 individual with a gender transition.
 ``
            (ix) Cross-sex hormones.--The term 
 `cross-sex hormones' means testosterone or 
 other androgens given to biological females at 
 doses which are profoundly larger or more 
 potent than would normally occur naturally in 
 healthy biological females, and estrogen given 
 to biological males at doses which are 
 profoundly larger or more potent than would 
 normally occur naturally in healthy biological 
 males.
 ``
        (B) Minor child.--The term `minor child' means an 
 individual who has not attained age 18.''.

    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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