Summary

Prohibits the use of federal funds for gender transition procedures and blocks certain federal tax credits for health plans that cover those procedures. It also directs the multi-State plan program to ensure no multi-State qualified health plan provides benefits paid with federal funds for these procedures, while allowing separate, non‑subsidized coverage to be sold or offered for such care. The bill adds a new chapter to Title 1 of the U.S. Code to bar federally funded gender transition procedures (the text of that new chapter is not included in the materials provided). It amends the tax code to deny premium tax credits and the small employer health insurance credit for plans that include coverage of "gender transition procedures" as defined in the new Title 1 chapter (with a specified exclusion), and sets timing rules for when the tax and plan changes take effect.

Key Points

• Creates a new Title 1 chapter to prohibit federally funded gender transition procedures, but the bill text provided omits the chapter's substantive provisions.
• Denies premium tax credits (section 36B) for qualified health plans that cover "gender transition procedures" as defined in the new Title 1 provision.
• Denies the small employer health insurance tax credit (section 45R) for employer plans that include coverage for those procedures.
• Permits separate, non‑subsidized coverage or separate plans to include gender transition procedures if premiums and employer contributions for that coverage are not paid with the denied federal tax credits or qualifying employer credit funds.
• Requires multi‑State qualified health plans in Exchanges to exclude coverage that federal law prohibits funding under the new Title 1 chapter.
• Effective timing ties tax effects to taxable years ending more than one year after enactment and applies plan-based rules to plan years beginning after that date.
• Because the new Title 1 chapter text is not included, key details (definitions, scope, exceptions, interaction with Medicaid/Medicare) are uncertain.
• Would likely push insurers, employers, and Exchanges to modify benefit designs, carve out services, or offer separate non‑federally subsidized products.
• Could increase out‑of‑pocket costs for individuals seeking gender transition procedures if coverage is reduced or subsidies are disallowed.

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