Us Congress 2023-2024 Regular Session

Us Congress House Bill HB429 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	118THCONGRESS
3	3	1
4	4	STSESSION H. R. 429
5	5	To amend the Internal Revenue Code of 1986 to deny the trade or business
6	6	expense deduction for the reimbursement of employee costs of child
7	7	gender transition procedure or travel to obtain an abortion.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	JANUARY20, 2023
10	10	Mr. M
11	11	AST(for himself, Mr. BISHOPof North Carolina, Mr. DUNCAN, Mr.
12	12	G
13	13	OSAR, Mr. GAETZ, and Mr. NORMAN) introduced the following bill;
14	14	which was referred to the Committee on Ways and Means
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to deny the
17	17	trade or business expense deduction for the reimburse-
18	18	ment of employee costs of child gender transition proce-
19	19	dure or travel to obtain an abortion.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘No Tax Breaks for 4
24	24	Radical Corporate Activism Act’’. 5
25	25	SEC. 2. DENIAL OF DEDUCTION. 6
26	26	(a) I
27	27	NGENERAL.—Section 162 of the Internal Rev-7
28	28	enue Code of 1986 is amended by redesignating subsection 8
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31	31	•HR 429 IH
32	32	(s) as subsection (t), and by inserting after subsection (r) 1
33	33	the following new subsection: 2
34	34	‘‘(s) D
35	35	ISALLOWANCE OFCERTAINEXPENSESRELAT-3
36	36	ING TOABORTION ORCHILDGENDERTRANSITION.— 4
37	37	‘‘(1) I
38	38	N GENERAL.—No deduction shall be al-5
39	39	lowed under this chapter to an employer for any 6
40	40	amount paid or incurred to reimburse an employee 7
41	41	for, or to otherwise pay, expenses in connection 8
42	42	with— 9
43	43	‘‘(A) travel for the purpose of obtaining an 10
44	44	abortion, or 11
45	45	‘‘(B) any gender transition procedure for a 12
46	46	minor child of the employee. 13
47	47	‘‘(2) D
48	48	EFINITIONS.—For purposes of this sub-14
49	49	section— 15
50	50	‘‘(A) G
51	51	ENDER TRANSITION PROCEDURE .— 16
52	52	‘‘(i) I
53	53	N GENERAL.—The term ‘gender 17
54	54	transition procedure’ means any medical or 18
55	55	surgical service which seeks to alter or re-19
56	56	move physiological or anatomical charac-20
57	57	teristics or features which are typical for 21
58	58	the individual’s biological sex, or to instill 22
59	59	or create physiological or anatomical char-23
60	60	acteristics which resemble a sex different 24
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63	63	•HR 429 IH
64	64	from the individual’s birth sex, for the pur-1
65	65	pose of gender transition, including— 2
66	66	‘‘(I) physician’s services and in-3
67	67	patient and outpatient hospital serv-4
68	68	ices, including gender transition sur-5
69	69	gery, and 6
70	70	‘‘(II) prescribed drugs related to 7
71	71	gender transition, including puberty- 8
72	72	blocking drugs, cross-sex hormones, or 9
73	73	other mechanisms to promote the de-10
74	74	velopment of feminizing or 11
75	75	masculinizing features (in the opposite 12
76	76	sex). 13
77	77	‘‘(ii) E
78	78	XCEPTIONS.—Such term does 14
79	79	not include— 15
80	80	‘‘(I) services for treatment of a 16
81	81	medically verifiable disorder of sex de-17
82	82	velopment, including— 18
83	83	‘‘(aa) external biological sex 19
84	84	characteristics which are 20
85	85	irresolvably ambiguous, such as 21
86	86	the presence of 46 XX chro-22
87	87	mosomes with virilization, 46 XY 23
88	88	chromosomes with 24
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91	91	•HR 429 IH
92	92	undervirilization, or both ovarian 1
93	93	and testicular tissue, or 2
94	94	‘‘(bb) other physician-diag-3
95	95	nosed disorder of sexual develop-4
96	96	ment, with respect to which the 5
97	97	physician has determined 6
98	98	through genetic or biochemical 7
99	99	testing that the individual does 8
100	100	not have normal sex chromosome 9
101	101	structure, sex steroid hormone 10
102	102	production, or sex steroid hor-11
103	103	mone action for a biological male 12
104	104	or biological female, or 13
105	105	‘‘(II) treatment of any infection, 14
106	106	injury, disease, or disorder caused or 15
107	107	exacerbated by the performance of 16
108	108	any gender transition procedure, 17
109	109	whether or not the gender transition 18
110	110	procedure was performed in accord-19
111	111	ance with State and Federal law or 20
112	112	whether not a deduction for expenses 21
113	113	in connection with the gender transi-22
114	114	tion procedure is allowable under this 23
115	115	chapter. 24
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118	118	•HR 429 IH
119	119	‘‘(iii) GENDER.—The term ‘gender’ 1
120	120	means the psychological, behavioral, social, 2
121	121	and cultural aspects of being male or fe-3
122	122	male. 4
123	123	‘‘(iv) G
124	124	ENDER TRANSITION .—The 5
125	125	term ‘gender transition’ means the process 6
126	126	in which an individual goes from identi-7
127	127	fying with and living as a gender that cor-8
128	128	responds to his or her biological sex to 9
129	129	identifying with and living as a gender dif-10
130	130	ferent from his or her biological sex, and 11
131	131	may involve social, legal, or physical 12
132	132	changes. 13
133	133	‘‘(v) G
134	134	ENDER TRANSITION SUR -14
135	135	GERY.— 15
136	136	‘‘(I) I
137	137	N GENERAL.—The term 16
138	138	‘gender transition surgery’ means any 17
139	139	surgical service, including genital or 18
140	140	non-genital surgery, performed for the 19
141	141	purpose of assisting an individual with 20
142	142	a gender transition. 21
143	143	‘‘(II) E
144	144	XCEPTION.—Such term 22
145	145	does not include any service per-23
146	146	formed because the individual suffers 24
147	147	from a physical disorder, physical in-25
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150	150	•HR 429 IH
151	151	jury, or physical illness which would, 1
152	152	as certified by a physician, place the 2
153	153	individual in imminent danger of 3
154	154	death or impairment of major bodily 4
155	155	function unless surgery is performed. 5
156	156	‘‘(vi) G
157	157	ENITAL SURGERY.—The term 6
158	158	‘genital surgery’ includes surgical proce-7
159	159	dures such as— 8
160	160	‘‘(I) penectomy, orchiectomy, 9
161	161	vaginoplasty, clitoroplasty, or 10
162	162	vulvoplasty for biologically male pa-11
163	163	tients, and 12
164	164	‘‘(II) hysterectomy, ovariectomy, 13
165	165	reconstruction of the fixed part of the 14
166	166	urethra with or without a 15
167	167	metoidioplasty or a phalloplasty, vagi-16
168	168	nectomy, scrotoplasty, or implantation 17
169	169	of erection or testicular prostheses for 18
170	170	biologically female patients. 19
171	171	‘‘(vii) N
172	172	ON-GENITAL SURGERY .—The 20
173	173	term ‘non-genital surgery’ includes surgical 21
174	174	procedures such as liposuction, lipofilling, 22
175	175	voice surgery, and— 23
176	176	‘‘(I) augmentation mammoplasty, 24
177	177	facial feminization surgery, thyroid 25
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180	180	•HR 429 IH
181	181	cartilage reduction, gluteal augmenta-1
182	182	tion (whether implants or lipofilling), 2
183	183	hair reconstruction, or various aes-3
184	184	thetic procedures for biologically male 4
185	185	patients, and 5
186	186	‘‘(II) subcutaneous mastectomy, 6
187	187	pectoral implants, or various aesthetic 7
188	188	procedures for biologically female pa-8
189	189	tients. 9
190	190	‘‘(viii) P
191	191	UBERTY-BLOCKING DRUGS.— 10
192	192	The term ‘puberty-blocking drugs’ means 11
193	193	gonadotropin-releasing hormone (GnRH) 12
194	194	analogues or other synthetic drugs used in 13
195	195	biological males to stop luteinizing hor-14
196	196	mone secretion and therefore testosterone 15
197	197	secretion, and synthetic drugs used in bio-16
198	198	logical females to stop the production of 17
199	199	estrogen and progesterone, when used to 18
200	200	delay or suppress pubertal development in 19
201	201	children for the purpose of assisting an in-20
202	202	dividual with a gender transition. 21
203	203	‘‘(ix) C
204	204	ROSS-SEX HORMONES .—The 22
205	205	term ‘cross-sex hormones’ means testos-23
206	206	terone or other androgens given to biologi-24
207	207	cal females at doses which are profoundly 25
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210	210	•HR 429 IH
211	211	larger or more potent than would normally 1
212	212	occur naturally in healthy biological fe-2
213	213	males, and estrogen given to biological 3
214	214	males at doses which are profoundly larger 4
215	215	or more potent than would normally occur 5
216	216	naturally in healthy biological males. 6
217	217	‘‘(B) M
218	218	INOR CHILD.—The term ‘minor 7
219	219	child’ means an individual who has not attained 8
220	220	age 18.’’. 9
221	221	(b) E
222	222	FFECTIVEDATE.—The amendments made by 10
223	223	this section shall apply to taxable years beginning after 11
224	224	the date of the enactment of this Act. 12
225	225	Æ
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