,,ii #aahth ,,congress #ast ,session ,s4 #ahg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #ca1 #bjbc,mr4 ,rubio 7for himself and ,mr4 ,daines7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to deny the trade or business expense deduction for the reimbursement of employee costs of child gender transition procedure or travel to obtain an abortion4 #a4 ,short title ,this ,act may be cited as the ,no ,tax ,breaks for ,radical ,corporate ,activism ,act of #bjbc4 #b4 ,denial of deduction 7a7 ,in general ,section #afb of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7s7 as subsection 7t71 and by inserting after subsection 7r7 the following new subsection3 7s7 ,disallowance of certain expenses relating to abortion or child gender transition 7#a7 ,in general ,no deduction shall be allowed under this chapter to an employer for any amount paid or incurred to reimburse an employee for1 or to otherwise pay1 expenses in connection with-- 7,a7 travel for the purpose of obtaining an abortion1 or 7,b7 any gender transition procedure for a minor child of the employee4 7#b7 ,definitions ,for purposes of this subsection-- 7,a7 ,gender transition procedure 7i7 ,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 sex1 or to instill or create physiological or anatomical characteristics which resemble a sex different from the individual's birth sex1 for the purpose of gender transition1 including-- 7,i7 physician's services and inpatient and outpatient hospital services1 including gender transition surgery1 and 7,,ii7 prescribed drugs related to gender transition1 including puberty-blocking drugs1 cross-sex hormones1 or other mechanisms to promote the development of feminizing or masculinizing features 7in the opposite sex74 7ii7 ,exceptions ,such term does not include-- 7,i7 services for treatment of a medically verifiable disorder of sex development1 including-- 7aa7 external biological sex characteristics which are irresolvably ambiguous1 such as presence of #df ,,xx chromosomes with virilization1 #df ,,xy chromosomes with undervirilization1 or both ovarian and testicular tissue1 or 7bb7 other physician-diagnosed disorder of sexual development1 with respect to which the physician has determined through genetic or biochemical testing that the individual does not have normal sex chromosome structure1 sex steroid hormone production1 or sex steroid hormone action for a biological male or biological female1 or 7,,ii7 treatment of any infection1 injury1 disease1 or disorder caused or exacerbated by the performance of any gender transition procedure1 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 chapter4 7iii7 ,gender ,the term gender means the psychological1 behavioral1 social1 and cultural aspects of being male or female4 7iv7 ,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 sex1 and may involve social1 legal1 or physical changes4 7v7 ,gender transition surgery 7,i7 ,in general ,the term gender transition surgery means any surgical service1 including genital or non-genital surgery1 performed for the purpose of assisting an individual with a gender transition4 7,,ii7 ,exception ,such term does not include any service performed because the individual suffers from a physical disorder1 physical injury1 or physical illness which would1 as certified by a physician1 place the individual in imminent danger of death or impairment of major bodily function unless surgery is performed4 7vi7 ,genital surgery ,the term genital surgery includes surgical procedures such as-- 7,i7 penectomy1 orchiectomy1 vaginoplasty1 clitoroplasty1 or vulvoplasty for biologically male patients1 and 7,,ii7 hysterectomy1 ovariectomy1 reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty1 vaginectomy1 scrotoplasty1 or implantation of erection or testicular prostheses for biologically female patients4 7vii7 ,non-genital surgery ,the term non-genital surgery includes surgical procedures such as liposuction1 lipofilling1 voice surgery1 and-- 7,i7 augmentation mammoplasty1 facial feminization surgery1 thyroid cartilage reduction1 gluteal augmentation 7whether implants or lipofilling71 hair reconstruction1 or various aesthetic procedures for biologically male patients1 and 7,,ii7 subcutaneous mastectomy1 pectoral implants1 or various aesthetic procedures for biologically female patients4 7viii7 ,puberty-blocking drugs ,the term puberty-blocking drugs means ,gonadotropin-releasing hormone 7,gn,r,h7 analogues or other synthetic drugs used in biological males to stop luteinizing hormone secretion and therefore testosterone secretion1 and synthetic drugs used in biological females to stop the production of estrogen and progesterone1 when used to delay or suppress pubertal development in children for the purpose of assisting an individual with a gender transition4 7ix7 ,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 females1 and estrogen given to biological males at doses which are profoundly larger or more potent than would normally occur naturally in healthy biological males4 7,b7 ,minor child ,the term minor child means an individual who has not attained age #ah4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4