Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1208 Compare Versions

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

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1208
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	FEBRUARY11, 2025
10	10	Mr. M
11	11	ASTintroduced the following bill; which was referred to the Committee
12	12	on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to deny the
15	15	trade or business expense deduction for the reimburse-
16	16	ment of employee costs of child gender transition proce-
17	17	dure or travel to obtain an abortion.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘No Tax Breaks for 4
22	22	Radical Corporate Activism Act’’. 5
23	23	SEC. 2. DENIAL OF DEDUCTION. 6
24	24	(a) I
25	25	NGENERAL.—Section 162 of the Internal Rev-7
26	26	enue Code of 1986 is amended by redesignating subsection 8
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29	29	•HR 1208 IH
30	30	(s) as subsection (t), and by inserting after subsection (r) 1
31	31	the following new subsection: 2
32	32	‘‘(s) D
33	33	ISALLOWANCE OFCERTAINEXPENSESRELAT-3
34	34	ING TOABORTION ORCHILDGENDERTRANSITION.— 4
35	35	‘‘(1) I
36	36	N GENERAL.—No deduction shall be al-5
37	37	lowed under this chapter to an employer for any 6
38	38	amount paid or incurred to reimburse an employee 7
39	39	for, or to otherwise pay, expenses in connection 8
40	40	with— 9
41	41	‘‘(A) travel for the purpose of obtaining an 10
42	42	abortion, or 11
43	43	‘‘(B) any gender transition procedure for a 12
44	44	minor child of the employee. 13
45	45	‘‘(2) D
46	46	EFINITIONS.—For purposes of this sub-14
47	47	section— 15
48	48	‘‘(A) G
49	49	ENDER TRANSITION PROCEDURE .— 16
50	50	‘‘(i) I
51	51	N GENERAL.—The term ‘gender 17
52	52	transition procedure’ means any medical or 18
53	53	surgical service which seeks to alter or re-19
54	54	move physiological or anatomical charac-20
55	55	teristics or features which are typical for 21
56	56	the individual’s biological sex, or to instill 22
57	57	or create physiological or anatomical char-23
58	58	acteristics which resemble a sex different 24
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61	61	•HR 1208 IH
62	62	from the individual’s birth sex, for the pur-1
63	63	pose of gender transition, including— 2
64	64	‘‘(I) physician’s services and in-3
65	65	patient and outpatient hospital serv-4
66	66	ices, including gender transition sur-5
67	67	gery, and 6
68	68	‘‘(II) prescribed drugs related to 7
69	69	gender transition, including puberty- 8
70	70	blocking drugs, cross-sex hormones, or 9
71	71	other mechanisms to promote the de-10
72	72	velopment of feminizing or 11
73	73	masculinizing features (in the opposite 12
74	74	sex). 13
75	75	‘‘(ii) E
76	76	XCEPTIONS.—Such term does 14
77	77	not include— 15
78	78	‘‘(I) services for treatment of a 16
79	79	medically verifiable disorder of sex de-17
80	80	velopment, including— 18
81	81	‘‘(aa) external biological sex 19
82	82	characteristics which are 20
83	83	irresolvably ambiguous, such as 21
84	84	the presence of 46 XX chro-22
85	85	mosomes with virilization, 46 XY 23
86	86	chromosomes with 24
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89	89	•HR 1208 IH
90	90	undervirilization, or both ovarian 1
91	91	and testicular tissue, or 2
92	92	‘‘(bb) other physician-diag-3
93	93	nosed disorder of sexual develop-4
94	94	ment, with respect to which the 5
95	95	physician has determined 6
96	96	through genetic or biochemical 7
97	97	testing that the individual does 8
98	98	not have normal sex chromosome 9
99	99	structure, sex steroid hormone 10
100	100	production, or sex steroid hor-11
101	101	mone action for a biological male 12
102	102	or biological female, or 13
103	103	‘‘(II) treatment of any infection, 14
104	104	injury, disease, or disorder caused or 15
105	105	exacerbated by the performance of 16
106	106	any gender transition procedure, 17
107	107	whether or not the gender transition 18
108	108	procedure was performed in accord-19
109	109	ance with State and Federal law or 20
110	110	whether not a deduction for expenses 21
111	111	in connection with the gender transi-22
112	112	tion procedure is allowable under this 23
113	113	chapter. 24
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116	116	•HR 1208 IH
117	117	‘‘(iii) GENDER.—The term ‘gender’ 1
118	118	means the psychological, behavioral, social, 2
119	119	and cultural aspects of being male or fe-3
120	120	male. 4
121	121	‘‘(iv) G
122	122	ENDER TRANSITION .—The 5
123	123	term ‘gender transition’ means the process 6
124	124	in which an individual goes from identi-7
125	125	fying with and living as a gender that cor-8
126	126	responds to his or her biological sex to 9
127	127	identifying with and living as a gender dif-10
128	128	ferent from his or her biological sex, and 11
129	129	may involve social, legal, or physical 12
130	130	changes. 13
131	131	‘‘(v) G
132	132	ENDER TRANSITION SUR -14
133	133	GERY.— 15
134	134	‘‘(I) I
135	135	N GENERAL.—The term 16
136	136	‘gender transition surgery’ means any 17
137	137	surgical service, including genital or 18
138	138	non-genital surgery, performed for the 19
139	139	purpose of assisting an individual with 20
140	140	a gender transition. 21
141	141	‘‘(II) E
142	142	XCEPTION.—Such term 22
143	143	does not include any service per-23
144	144	formed because the individual suffers 24
145	145	from a physical disorder, physical in-25
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148	148	•HR 1208 IH
149	149	jury, or physical illness which would, 1
150	150	as certified by a physician, place the 2
151	151	individual in imminent danger of 3
152	152	death or impairment of major bodily 4
153	153	function unless surgery is performed. 5
154	154	‘‘(vi) G
155	155	ENITAL SURGERY.—The term 6
156	156	‘genital surgery’ includes surgical proce-7
157	157	dures such as— 8
158	158	‘‘(I) penectomy, orchiectomy, 9
159	159	vaginoplasty, clitoroplasty, or 10
160	160	vulvoplasty for biologically male pa-11
161	161	tients, and 12
162	162	‘‘(II) hysterectomy, ovariectomy, 13
163	163	reconstruction of the fixed part of the 14
164	164	urethra with or without a 15
165	165	metoidioplasty or a phalloplasty, vagi-16
166	166	nectomy, scrotoplasty, or implantation 17
167	167	of erection or testicular prostheses for 18
168	168	biologically female patients. 19
169	169	‘‘(vii) N
170	170	ON-GENITAL SURGERY .—The 20
171	171	term ‘non-genital surgery’ includes surgical 21
172	172	procedures such as liposuction, lipofilling, 22
173	173	voice surgery, and— 23
174	174	‘‘(I) augmentation mammoplasty, 24
175	175	facial feminization surgery, thyroid 25
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178	178	•HR 1208 IH
179	179	cartilage reduction, gluteal augmenta-1
180	180	tion (whether implants or lipofilling), 2
181	181	hair reconstruction, or various aes-3
182	182	thetic procedures for biologically male 4
183	183	patients, and 5
184	184	‘‘(II) subcutaneous mastectomy, 6
185	185	pectoral implants, or various aesthetic 7
186	186	procedures for biologically female pa-8
187	187	tients. 9
188	188	‘‘(viii) P
189	189	UBERTY-BLOCKING DRUGS.— 10
190	190	The term ‘puberty-blocking drugs’ means 11
191	191	gonadotropin-releasing hormone (GnRH) 12
192	192	analogues or other synthetic drugs used in 13
193	193	biological males to stop luteinizing hor-14
194	194	mone secretion and therefore testosterone 15
195	195	secretion, and synthetic drugs used in bio-16
196	196	logical females to stop the production of 17
197	197	estrogen and progesterone, when used to 18
198	198	delay or suppress pubertal development in 19
199	199	children for the purpose of assisting an in-20
200	200	dividual with a gender transition. 21
201	201	‘‘(ix) C
202	202	ROSS-SEX HORMONES .—The 22
203	203	term ‘cross-sex hormones’ means testos-23
204	204	terone or other androgens given to biologi-24
205	205	cal females at doses which are profoundly 25
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208	208	•HR 1208 IH
209	209	larger or more potent than would normally 1
210	210	occur naturally in healthy biological fe-2
211	211	males, and estrogen given to biological 3
212	212	males at doses which are profoundly larger 4
213	213	or more potent than would normally occur 5
214	214	naturally in healthy biological males. 6
215	215	‘‘(B) M
216	216	INOR CHILD.—The term ‘minor 7
217	217	child’ means an individual who has not attained 8
218	218	age 18.’’. 9
219	219	(b) E
220	220	FFECTIVEDATE.—The amendments made by 10
221	221	this section shall apply to taxable years beginning after 11
222	222	the date of the enactment of this Act. 12
223	223	Æ
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