Sponsor
Brian Jeffrey Mast
Representative · R-FL
Representative · R-FL
The bill increases federal tax revenue and clarifies tax definitions by denying deductions for employer reimbursements related to abortion travel and certain minor gender‑affirming care, at the likely cost of reduced employer benefits, higher out‑of‑pocket costs, and diminished access to reproductive and gender‑affirming healthcare for affected individuals.
Employers/taxpayers: Employer reimbursements for abortion travel and certain minor gender‑transition care will be nondeductible, increasing employers' taxable income and likely raising federal tax revenue.
Taxpayers/employers: The bill clarifies tax‑code definitions for covered procedures and treatments, reducing ambiguity for IRS enforcement and improving compliance certainty.
Employees/taxpayers/small businesses: Employers who reimburse abortion travel or minor gender‑affirming care face higher after‑tax costs and therefore may reduce or eliminate those benefits, shrinking employee health and travel support.
Parents/minors/LGBTQ youth: Parents of transgender minors and LGBTQ children are likely to face higher out‑of‑pocket costs and reduced access to gender‑affirming medical care because employer reimbursements for those services are nondeductible.
Women/transgender people: The bill singles out reproductive and gender‑affirming care for adverse tax treatment, raising rights and liberties concerns and potentially deterring access to constitutionally protected healthcare.
Based on analysis of 2 sections of legislative text.
Bars employers from claiming business tax deductions for reimbursements or payments for abortion travel and for gender-transition procedures for an employee's minor child, with narrow medical exceptions.
Introduced February 11, 2025 by Brian Jeffrey Mast · Last progress February 11, 2025
Disallows business tax deductions for amounts an employer pays or reimburses an employee for travel to obtain an abortion and for any gender-transition procedure for the employee's minor child. The change adds definitions for covered medical procedures and drugs, creates narrow medical exceptions, and applies to taxable years beginning after enactment.