I 
117TH CONGRESS 
2D SESSION 
H. R. 7684 
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 
MAY 6, 2022 
Mr. MAST (for himself, Mr. DUNCAN, Mrs. MILLER of Illinois, Mr. BISHOP 
of North Carolina, and Mr. GOHMERT) introduced 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-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Tax Breaks for 
Radical Corporate Activism Act’’. 
SEC. 2. DENIAL OF DEDUCTION. 
(a) IN GENERAL.—Section 162 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
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(s) as subsection (t), and by inserting after subsection (r) 
the following new subsection: 
‘‘(s) DISALLOWANCE OF CERTAIN EXPENSES RELAT-
ING TO ABORTION OR CHILD GENDER TRANSITION.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed 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. 
‘‘(2) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) GENDER TRANSITION PROCEDURE.— 
‘‘(i) IN GENERAL.—The term ‘gender 
transition procedure’ means any medical or 
surgical service which seeks to alter or re-
move physiological or anatomical charac-
teristics or features which are typical for 
the individual’s biological sex, or to instill 
or create physiological or anatomical char-
acteristics which resemble a sex different 
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‘‘(iii) GENDER.—The term ‘gender’ 
means the psychological, behavioral, social, 
and cultural aspects of being male or fe-
male. 
‘‘(iv) 
GENDER
TRANSITION.—The 
term ‘gender transition’ means the process 
in which an individual goes from identi-
fying with and living as a gender that cor-
responds to his or her biological sex to 
identifying with and living as a gender dif-
ferent from his or her biological sex, and 
may involve social, legal, or physical 
changes. 
‘‘(v) 
GENDER
TRANSITION
SUR-
GERY.— 
‘‘(I) IN
GENERAL.—The term 
‘gender transition surgery’ means any 
surgical service, including genital or 
non-genital surgery, performed for the 
purpose of assisting an individual with 
a gender transition. 
‘‘(II) EXCEPTION.—Such term 
does not include any service per-
formed because the individual suffers 
from a physical disorder, physical in-
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jury, or physical illness which would, 
as certified by a physician, place the 
individual in imminent danger of 
death or impairment of major bodily 
function unless surgery is performed. 
‘‘(vi) GENITAL SURGERY.—The term 
‘genital surgery’ includes surgical proce-
dures such as— 
‘‘(I) 
penectomy, 
orchiectomy, 
vaginoplasty, 
clitoroplasty, 
or 
vulvoplasty for biologically male pa-
tients, and 
‘‘(II) hysterectomy, ovariectomy, 
reconstruction of the fixed part of the 
urethra 
with 
or 
without 
a 
metoidioplasty or a phalloplasty, vagi-
nectomy, scrotoplasty, or implantation 
of erection or testicular prostheses for 
biologically female patients. 
‘‘(vii) NON-GENITAL
SURGERY.—The 
term ‘non-genital surgery’ includes surgical 
procedures such as liposuction, lipofilling, 
voice surgery, and— 
‘‘(I) augmentation mammoplasty, 
facial feminization surgery, thyroid 
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cartilage reduction, gluteal augmenta-
tion (whether implants or lipofilling), 
hair reconstruction, or various aes-
thetic procedures for biologically male 
patients, and 
‘‘(II) subcutaneous mastectomy, 
pectoral implants, or various aesthetic 
procedures for biologically female pa-
tients. 
‘‘(viii) PUBERTY-BLOCKING DRUGS.— 
The term ‘puberty-blocking drugs’ means 
Gonadotropin-releasing hormone (GnRH) 
analogues or other synthetic drugs used in 
biological males to stop luteinizing hor-
mone secretion and therefore testosterone 
secretion, and synthetic drugs used in bio-
logical females to stop the production of 
estrogen and progesterone, when used to 
delay or suppress pubertal development in 
children for the purpose of assisting an in-
dividual with a gender transition. 
‘‘(ix) CROSS-SEX
HORMONES.—The 
term ‘cross-sex hormones’ means testos-
terone or other androgens given to biologi-
cal females at doses which are profoundly 
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larger or more potent than would normally 
occur naturally in healthy biological fe-
males, and estrogen given to biological 
males at doses which are profoundly larger 
or more potent than would normally occur 
naturally in healthy biological males. 
‘‘(B) MINOR
CHILD.—The term ‘minor 
child’ means an individual who has not attained 
age 18.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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