,,ii  #aah? ,,congress  #a/ ,session    
,s4 #ahg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #ca1 #bjbc,mr4 
,rubio 7= himself & ,mr4 ,da9es7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to d5y ! trade or 
bus9ess exp5se d$uction = ! reimbursem5t
 ( employee co/s ( *ild g5d] transition 
proc$ure or travel to obta9 an abortion4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,no ,tax ,breaks = ,radical         
,corporate ,activism ,act ( #bjbc4  #b4 
,d5ial ( d$uction  7a7 ,9 g5]al ,section
 #afb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by r$esignat+ subsection 7s7 z
 subsection 7t71 & by ins]t+ aft]       
subsection 7r7 ! foll[+ new subsection3 
7s7 ,disall[ance ( c]ta9 exp5ses relat+ 
to abortion or *ild g5d] transition     
7#a7 ,9 g5]al ,no d$uction %all be all[$
 "u ?is *apt] to an employ] = any am\nt 
paid or incurr$ to reimburse an employee
 =1 or to o!rwise pay1 exp5ses 9        

connection )-- 7,a7 travel = ! purpose (
 obta9+ an abortion1 or  7,b7 any g5d]  
transition proc$ure = a m9or *ild ( !   
employee4  7#b7 ,def9itions ,= purposes 
( ?is subsection-- 7,a7 ,g5d] transition
 proc$ure  7i7 ,9 g5]al ,! t]m g5d]     
transition proc$ure means any m$ical or 
surgical s]vice :i* seeks to alt] or    
remove physiological or anatomical      
*>act]i/ics or features :i* are typical 
= ! individual's biological sex1 or to  
in/ill or create physiological or       
anatomical *>act]i/ics :i* resemble a   
sex diff]5t f ! individual's bir? sex1 =
 ! purpose ( g5d] transition1 includ+-- 
7,i7 physician's s]vices & inpati5t &   
outpati5t hospital s]vices1 includ+ g5d]
 transition surg]y1 &  7,,ii7 prescrib$ 
drugs relat$ to g5d] transition1 includ+
 pub]ty-block+ drugs1 cross-sex         
hormones1 or o!r me*anisms to promote ! 
developm5t ( fem9iz+ or mascul9iz+      
features 79 ! opposite sex74  7ii7      
,exceptions ,su* t]m does n include--   
7,i7 s]vices = treatm5t ( a m$ically    

v]ifiable disord] ( sex developm5t1     
includ+-- 7aa7 ext]nal biological sex   
*>act]i/ics :i* are irresolvably        
ambigu\s1 su* z pres5ce ( #df ,,xx      
*romosomes ) virilization1 #df ,,xy     
*romosomes ) und]virilization1 or bo?   
ov>ian & te/icul> tissue1 or  7bb7 o!r  
physician-diagnos$ disord] ( sexual     
developm5t1 ) respect to :i* ! physician
 has det]m9$ ?r\gh g5etic or bio*emical 
te/+ t ! individual does n h normal sex 
*romosome /ructure1 sex /]oid hormone   
production1 or sex /]oid hormone action 
= a biological male or biological       
female1 or  7,,ii7 treatm5t ( any       
infection1 injury1 disease1 or disord]  
caus$ or exac]bat$ by ! p]=mance ( any  
g5d] transition proc$ure1 :e!r or n !   
g5d] transition proc$ure 0 p]=m$ 9      
accordance ) ,/ate & ,f$]al law or :e!r 
n a d$uction = exp5ses 9 connection ) ! 
g5d] transition proc$ure is all[able "u 
?is *apt]4  7iii7 ,g5d] ,! t]m g5d]     
means ! psy*ological1 behavioral1       
social1 & cultural aspects ( be+ male or

 female4  7iv7 ,g5d] transition ,! t]m  
g5d] transition means ! process 9 :i* an
 individual goes f id5tify+ ) & liv+ z a
 g5d] t corresponds to 8 or h]          
biological sex to id5tify+ ) & liv+ z a 
g5d] diff]5t f 8 or h] biological sex1 &
 may involve social1 legal1 or physical 
*anges4  7v7 ,g5d] transition surg]y    
7,i7 ,9 g5]al ,! t]m g5d] transition    
surg]y means any surgical s]vice1       
includ+ g5ital or non-g5ital surg]y1    
p]=m$ = ! purpose ( assi/+ an individual
 ) a g5d] transition4  7,,ii7 ,exception
 ,su* t]m does n include any s]vice     
p]=m$ because ! individual suff]s f a   
physical disord]1 physical injury1 or   
physical illness :i* w\ld1 z c]tifi$ by 
a physician1 place ! individual 9 imm95t
 dang] ( dea? or impairm5t ( major      
bodily function unless surg]y is p]=m$4 
7vi7 ,g5ital surg]y ,! t]m g5ital surg]y
 includes surgical proc$ures su* z--    
7,i7 p5ectomy1 or*iectomy1 vag9opla/y1  
clitoropla/y1 or vulvopla/y =           
biologically male pati5ts1 &  7,,ii7    

hy/]ectomy1 ov>iectomy1 recon/ruction ( 
! fix$ "p ( ! ure?ra ) or )\t a         
metoidiopla/y or a phallopla/y1         
vag9ectomy1 scrotopla/y1 or implantation
 ( erection or te/icul> pro/heses =     
biologically female pati5ts4  7vii7     
,non-g5ital surg]y ,! t]m non-g5ital    
surg]y includes surgical proc$ures su* z
 liposuction1 lip(ill+1 voice surg]y1   
&-- 7,i7 augm5tation mammopla/y1 facial 
fem9ization surg]y1 ?yroid c>tilage     
r$uction1 gluteal augm5tation 7:e!r     
implants or lip(ill+71 hair             
recon/ruction1 or v>i\s ae/hetic        
proc$ures = biologically male pati5ts1 &
  7,,ii7 subcutane\s ma/ectomy1 pectoral
 implants1 or v>i\s ae/hetic proc$ures =
 biologically female pati5ts4  7viii7   
,pub]ty-block+ drugs ,! t]m             
pub]ty-block+ drugs means               
,gonadotrop9-releas+ hormone 7,gn,r,h7  
analogues or o!r syn!tic drugs us$ 9    
biological males to /op lute9iz+ hormone
 secretion & !re=e te/o/]one secretion1 
& syn!tic drugs us$ 9 biological females

 to /op ! production ( e/rog5 &         
proge/]one1 :5 us$ to delay or suppress 
pub]tal developm5t 9 *ildr5 = ! purpose 
( assi/+ an individual ) a g5d]         
transition4  7ix7 ,cross-sex hormones ,!
 t]m cross-sex hormones means te/o/]one 
or o!r &rog5s giv5 to biological females
 at doses :i* are pr(\ndly l>g] or m    
pot5t ?an w\ld normally occur naturally 
9 heal?y biological females1 & e/rog5   
giv5 to biological males at doses :i*   
are pr(\ndly l>g] or m pot5t ?an w\ld   
normally occur naturally 9 heal?y       
biological males4  7,b7 ,m9or *ild ,!   
t]m m9or *ild means an individual :o has
 n atta9$ age #ah4  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4