I 
119TH CONGRESS 
1ST SESSION H. R. 3205 
To deny tax deductions and other Federal funding for the costs of gender 
transition procedures. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2025 
Ms. TENNEY (for herself and Mr. CRENSHAW) introduced the following bill; 
which was referred to the Committee on Energy and Commerce, and in 
addition to the Committee on Ways and Means, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To deny tax deductions and other Federal funding for the 
costs of gender transition procedures. 
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 Subsidies for Gen-
der Transition Procedures Act’’. 
SEC. 2. DENIAL OF MEDICAL EXPENSE TAX DEDUCTION. 
(a) IN GENERAL.—Subsection (d) of section 213 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
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‘‘(12) EXPENSES RELATING TO GENDER TRAN-
SITION.— 
‘‘(A) IN
GENERAL.—The term ‘medical 
care’ does not include any gender transition 
procedure. 
‘‘(B) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) GENDER
TRANSITION
PROCE-
DURE.— 
‘‘(I) IN
GENERAL.—The term 
‘gender transition procedure’ means 
any hormonal or surgical intervention 
for the purpose of gender transition, 
including— 
‘‘(aa) 
the 
provision 
of 
gonadotropin-releasing 
hormone 
agonists or other puberty-sup-
pression drugs or puberty-block-
ing drugs to stop or delay nor-
mally-timed puberty in an indi-
vidual who does not identify as 
his or her sex, 
‘‘(bb) the provision of testos-
terone, estrogen, progesterone, or 
other androgen blockers to an in-
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dividual at doses which are 
supraphysiologic to what would 
normally 
be 
produced 
endogenously in a healthy indi-
vidual of the same age and sex, 
with the intent to align an indi-
vidual’s physical appearance with 
an identity that differs from his 
or her sex, 
‘‘(cc) 
surgical 
procedures 
that attempt to transform an in-
dividual’s physical appearance to 
align with an identity that differs 
from his or her sex or that at-
tempt to alter or remove an indi-
vidual’s sexual organs to mini-
mize or destroy their natural bio-
logical functions, 
‘‘(dd) castration, vasectomy, 
penectomy, 
orchiectomy, 
vaginoplasty, 
clitoroplasty, 
vulvoplasty, 
mastectomy, 
hysterectomy, 
oophorectomy, 
ovariectomy, 
reconstruction 
of 
the fixed part of the urethra with 
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or 
without 
metoidioplasty 
or 
phalloplasty, 
metoidioplasty, 
phalloplasty, 
vaginectomy, 
scrotoplasty, 
implantation 
of 
erection or testicular prostheses, 
reduction 
thyrochondroplasty, 
chondrolaryngoplasty, tubal liga-
tion, sterilization, augmentation 
mammoplasty, placement of chest 
implants 
to 
create 
feminine 
breasts, placement of fat or arti-
ficial implants in the gluteal re-
gion, liposuction, lipofilling, voice 
surgery, hair reconstruction, pec-
toral implants, any plastic, cos-
metic, or aesthetic surgery which 
feminizes or masculinizes the fa-
cial or other physiological fea-
tures of an individual, and any 
removal of any otherwise healthy 
or non-diseased body part or tis-
sue. 
‘‘(II) EXCLUSIONS.—The term 
‘gender transition procedure’ does not 
include, when furnished to an indi-
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vidual by a health care provider with 
the consent of such individual (or, if 
applicable, such individual’s parents 
or legal guardian)— 
‘‘(aa) services to individuals 
born with a medically verifiable 
disorder of sex development, in-
cluding an individual with exter-
nal sex characteristics which are 
irresolvably ambiguous, such as 
an individual born with 46 XX 
chromosomes with virilization, an 
individual born with 46 XY chro-
mosomes with undervirilization, 
or an individual born having both 
ovarian and testicular tissue, 
‘‘(bb) services relating to 
any 
other 
physician-diagnosed 
disorder of sexual development 
with respect to which the physi-
cian has determined through ge-
netic or biochemical testing that 
the individual does not have nor-
mal sex chromosome structure, 
sex steroid hormone production, 
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or sex steroid hormone action for 
a healthy male or female of the 
same age, 
‘‘(cc) the treatment of any 
infection, injury, disease, or dis-
order caused or exacerbated by 
the performance of gender transi-
tion procedures, without regard 
to whether the gender transition 
procedure was performed in ac-
cordance with State and Federal 
law or whether the gender transi-
tion procedure is treated as med-
ical care under this section, 
‘‘(dd) any procedure under-
taken because the individual suf-
fers from a physical disorder, 
physical injury, or physical illness 
(but not mental, behavioral, or 
emotional distress or a mental, 
behavioral, or emotional disorder) 
which would, as certified by a 
physician, place the individual in 
imminent danger of death or im-
pairment of major bodily function 
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