No Tax Breaks for Radical Corporate Activism Act
Official title: 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.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
No Tax Breaks for Radical Corporate Activism Act
This bill disallows a business expense tax deduction for reimbursements or other amounts paid by an employer to an employee for travel expenses to obtain an abortion or expenses for any gender transition procedure for a minor child (under 18 years old) of an employee. (Under current law, a tax deduction generally is allowed for costs of operating a trade or business, subject to certain conditions and exceptions.)
The bill defines gender transition procedure as any medical or surgical service (including physician services, hospital services, and prescription drugs) that seeks to (1) alter or remove physiological or anatomical characteristics or features that are typical for the individual's biological sex, or (2) instill or create physiological or anatomical characteristics that resemble a sex different from the individual's sex at birth.
However, under the bill, the term gender transition procedure does not include services for treatment of a medically verified sex development disorder (e.g., the presence of 46 XX chromosomes with virilization, 46 XY chromosomes with undervirilization, or both ovarian and testicular tissue) or for the treatment of any infection, injury, disease, or disorder caused or exacerbated by the performance of any gender transition procedure.
- Introduced in House Formatted Text PDF Formatted XML
- HUMAN RIGHTS CAMPAIGN
- HUMAN RIGHTS CAMPAIGN
- HUMAN RIGHTS CAMPAIGN
- HUMAN RIGHTS CAMPAIGN
- HUMAN RIGHTS CAMPAIGN
- HUMAN RIGHTS CAMPAIGN
Bodies those filers lobbied
- Agriculture, Dept of (USDA)
- Centers For Disease Control & Prevention (CDC)
- Defense, Dept of (DOD)
- Education, Dept of
- Food & Drug Administration (FDA)
- Health & Human Services, Dept of (HHS)
- Health Resources & Services Administration (HRSA)
- Homeland Security, Dept of (DHS)
Cite this page
U.S. Congress. (2026). H.R. 1208: No Tax Breaks for Radical Corporate Activism Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1208/
"H.R. 1208: No Tax Breaks for Radical Corporate Activism Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1208/.
H.R. 1208, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1208/.
[H.R. 1208: No Tax Breaks for Radical Corporate Activism Act](https://openamerica.io/bill/119-HR-1208/)