No Tax Breaks for Radical Corporate Activism Act
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.
119th Congress
Section 162 of the Internal Revenue Code of 1986 is amended [...] by inserting [...] the following new subsection: DISALLOWANCE OF CERTAIN EXPENSES RELATING TO ABORTION OR CHILD GENDER TRANSITION. [...] 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.
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.
History
| Date | Action |
|---|---|
| 2025-02-11 | Introduced in House |
| 2025-02-11 | Referred to the House Committee on Ways and Means. |