I
119THCONGRESS
1
STSESSION 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
FEBRUARY11, 2025
Mr. M
ASTintroduced 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 reimburse-
ment of employee costs of child gender transition proce-
dure or travel to obtain an abortion.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Tax Breaks for 4
Radical Corporate Activism Act’’. 5
SEC. 2. DENIAL OF DEDUCTION. 6
(a) I
NGENERAL.—Section 162 of the Internal Rev-7
enue Code of 1986 is amended by redesignating subsection 8
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(s) as subsection (t), and by inserting after subsection (r) 1
the following new subsection: 2
‘‘(s) D
ISALLOWANCE OFCERTAINEXPENSESRELAT-3
ING TOABORTION ORCHILDGENDERTRANSITION.— 4
‘‘(1) I
N GENERAL.—No deduction shall be al-5
lowed under this chapter to an employer for any 6
amount paid or incurred to reimburse an employee 7
for, or to otherwise pay, expenses in connection 8
with— 9
‘‘(A) travel for the purpose of obtaining an 10
abortion, or 11
‘‘(B) any gender transition procedure for a 12
minor child of the employee. 13
‘‘(2) D
EFINITIONS.—For purposes of this sub-14
section— 15
‘‘(A) G
ENDER TRANSITION PROCEDURE .— 16
‘‘(i) I
N GENERAL.—The term ‘gender 17
transition procedure’ means any medical or 18
surgical service which seeks to alter or re-19
move physiological or anatomical charac-20
teristics or features which are typical for 21
the individual’s biological sex, or to instill 22
or create physiological or anatomical char-23
acteristics which resemble a sex different 24
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from the individual’s birth sex, for the pur-1
pose of gender transition, including— 2
‘‘(I) physician’s services and in-3
patient and outpatient hospital serv-4
ices, including gender transition sur-5
gery, and 6
‘‘(II) prescribed drugs related to 7
gender transition, including puberty- 8
blocking drugs, cross-sex hormones, or 9
other mechanisms to promote the de-10
velopment of feminizing or 11
masculinizing features (in the opposite 12
sex). 13
‘‘(ii) E
XCEPTIONS.—Such term does 14
not include— 15
‘‘(I) services for treatment of a 16
medically verifiable disorder of sex de-17
velopment, including— 18
‘‘(aa) external biological sex 19
characteristics which are 20
irresolvably ambiguous, such as 21
the presence of 46 XX chro-22
mosomes with virilization, 46 XY 23
chromosomes with 24
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undervirilization, or both ovarian 1
and testicular tissue, or 2
‘‘(bb) other physician-diag-3
nosed disorder of sexual develop-4
ment, with respect to which the 5
physician has determined 6
through genetic or biochemical 7
testing that the individual does 8
not have normal sex chromosome 9
structure, sex steroid hormone 10
production, or sex steroid hor-11
mone action for a biological male 12
or biological female, or 13
‘‘(II) treatment of any infection, 14
injury, disease, or disorder caused or 15
exacerbated by the performance of 16
any gender transition procedure, 17
whether or not the gender transition 18
procedure was performed in accord-19
ance with State and Federal law or 20
whether not a deduction for expenses 21
in connection with the gender transi-22
tion procedure is allowable under this 23
chapter. 24
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‘‘(iii) GENDER.—The term ‘gender’ 1
means the psychological, behavioral, social, 2
and cultural aspects of being male or fe-3
male. 4
‘‘(iv) G
ENDER TRANSITION .—The 5
term ‘gender transition’ means the process 6
in which an individual goes from identi-7
fying with and living as a gender that cor-8
responds to his or her biological sex to 9
identifying with and living as a gender dif-10
ferent from his or her biological sex, and 11
may involve social, legal, or physical 12
changes. 13
‘‘(v) G
ENDER TRANSITION SUR -14
GERY.— 15
‘‘(I) I
N GENERAL.—The term 16
‘gender transition surgery’ means any 17
surgical service, including genital or 18
non-genital surgery, performed for the 19
purpose of assisting an individual with 20
a gender transition. 21
‘‘(II) E
XCEPTION.—Such term 22
does not include any service per-23
formed because the individual suffers 24
from a physical disorder, physical in-25
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jury, or physical illness which would, 1
as certified by a physician, place the 2
individual in imminent danger of 3
death or impairment of major bodily 4
function unless surgery is performed. 5
‘‘(vi) G
ENITAL SURGERY.—The term 6
‘genital surgery’ includes surgical proce-7
dures such as— 8
‘‘(I) penectomy, orchiectomy, 9
vaginoplasty, clitoroplasty, or 10
vulvoplasty for biologically male pa-11
tients, and 12
‘‘(II) hysterectomy, ovariectomy, 13
reconstruction of the fixed part of the 14
urethra with or without a 15
metoidioplasty or a phalloplasty, vagi-16
nectomy, scrotoplasty, or implantation 17
of erection or testicular prostheses for 18
biologically female patients. 19
‘‘(vii) N
ON-GENITAL SURGERY .—The 20
term ‘non-genital surgery’ includes surgical 21
procedures such as liposuction, lipofilling, 22
voice surgery, and— 23
‘‘(I) augmentation mammoplasty, 24
facial feminization surgery, thyroid 25
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cartilage reduction, gluteal augmenta-1
tion (whether implants or lipofilling), 2
hair reconstruction, or various aes-3
thetic procedures for biologically male 4
patients, and 5
‘‘(II) subcutaneous mastectomy, 6
pectoral implants, or various aesthetic 7
procedures for biologically female pa-8
tients. 9
‘‘(viii) P
UBERTY-BLOCKING DRUGS.— 10
The term ‘puberty-blocking drugs’ means 11
gonadotropin-releasing hormone (GnRH) 12
analogues or other synthetic drugs used in 13
biological males to stop luteinizing hor-14
mone secretion and therefore testosterone 15
secretion, and synthetic drugs used in bio-16
logical females to stop the production of 17
estrogen and progesterone, when used to 18
delay or suppress pubertal development in 19
children for the purpose of assisting an in-20
dividual with a gender transition. 21
‘‘(ix) C
ROSS-SEX HORMONES .—The 22
term ‘cross-sex hormones’ means testos-23
terone or other androgens given to biologi-24
cal females at doses which are profoundly 25
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larger or more potent than would normally 1
occur naturally in healthy biological fe-2
males, and estrogen given to biological 3
males at doses which are profoundly larger 4
or more potent than would normally occur 5
naturally in healthy biological males. 6
‘‘(B) M
INOR CHILD.—The term ‘minor 7
child’ means an individual who has not attained 8
age 18.’’. 9
(b) E
FFECTIVEDATE.—The amendments made by 10
this section shall apply to taxable years beginning after 11
the date of the enactment of this Act. 12
Æ
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