Compare US HB 7684 (2022) and US SB 187 (2023)
The introduced text of these two bills, side by side, with the wording they share.
- US HB 7684 (2022) · U.S. Congress · 2022 · Failed
- US SB 187 (2023) · U.S. Congress · 2023 · Failed
895 shared 8-word phrases found in the introduced text of these two bills.
This highlights wording the two bills share in their introduced text. A shared passage may include text that both bills quote from the same existing law, not only language either one drafted. A match shows that the texts overlap; it does not show who drafted a bill, and filing order alone does not show which bill copied which.
| US HB 7684 (2022) | US SB 187 (2023) |
|---|---|
| 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 | 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 |
| 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- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘No Tax Breaks for 4 Radical Corporate Activism Act’’. 5 SEC. 2. DENIAL OF DEDUCTION. 6 (a) IN GENERAL.—Section 162 of the Internal Rev- 7 enue Code of 1986 is amended by redesignating subsection 8 VerDate Sep | 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- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘No Tax Breaks for 4 Radical Corporate Activism Act of 2023’’. 5 SEC. 2. DENIAL OF DEDUCTION. 6 (a) IN GENERAL.—Section 162 of the Internal Rev- 7 enue Code of 1986 is amended by redesignating subsection 8 VerDate Sep |
| s) as subsection (t), and by inserting after subsection (r) 1 the following new subsection: 2 ‘‘(s) DISALLOWANCE OF CERTAIN EXPENSES RELAT- 3 ING TO ABORTION OR CHILD GENDER TRANSITION.— 4 ‘‘(1) IN GENERAL.—No deduction shall be al- 5 lowed under this chapter to an employer for any 6 amount paid or incurred to reimburse an employee 7 for, or to otherwise pay, expenses in connection 8 with— 9 ‘‘(A) travel for the purpose of obtaining an 10 abortion, or 11 ‘‘(B) any gender transition procedure for a 12 minor child of the employee. 13 ‘‘(2) DEFINITIONS.—For purposes of this sub- 14 section— 15 ‘‘(A) GENDER TRANSITION PROCEDURE.— 16 ‘‘(i) IN GENERAL.—The term ‘gender 17 transition procedure’ me… | s) as subsection (t), and by inserting after subsection (r) 1 the following new subsection: 2 ‘‘(s) DISALLOWANCE OF CERTAIN EXPENSES RELAT- 3 ING TO ABORTION OR CHILD GENDER TRANSITION.— 4 ‘‘(1) IN GENERAL.—No deduction shall be al- 5 lowed under this chapter to an employer for any 6 amount paid or incurred to reimburse an employee 7 for, or to otherwise pay, expenses in connection 8 with— 9 ‘‘(A) travel for the purpose of obtaining an 10 abortion, or 11 ‘‘(B) any gender transition procedure for a 12 minor child of the employee. 13 ‘‘(2) DEFINITIONS.—For purposes of this sub- 14 section— 15 ‘‘(A) GENDER TRANSITION PROCEDURE.— 16 ‘‘(i) IN GENERAL.—The term ‘gender 17 transition procedure’ me… |
| from the individual’s birth sex, for the pur- 1 pose of gender transition, including— 2 ‘‘(I) physician’s services and in- 3 patient and outpatient hospital serv- 4 ices, including gender transition sur- 5 gery, and 6 ‘‘(II) prescribed drugs related to 7 gender transition, including puberty- 8 blocking drugs, cross-sex hormones, or 9 other mechanisms to promote the de- 10 velopment of feminizing or 11 masculinizing features (in the opposite 12 sex). 13 ‘‘(ii) EXCEPTIONS.—Such term does 14 not include— 15 ‘‘(I) services for treatment of a 16 medically-verifiable disorder of sex de- 17 velopment, including— 18 ‘‘(aa) external biological sex 19 characteristics which are 20 irresolvably ambiguo… | from the individual’s birth sex, for the pur- 1 pose of gender transition, including— 2 ‘‘(I) physician’s services and in- 3 patient and outpatient hospital serv- 4 ices, including gender transition sur- 5 gery, and 6 ‘‘(II) prescribed drugs related to 7 gender transition, including puberty- 8 blocking drugs, cross-sex hormones, or 9 other mechanisms to promote the de- 10 velopment of feminizing or 11 masculinizing features (in the opposite 12 sex). 13 ‘‘(ii) EXCEPTIONS.—Such term does 14 not include— 15 ‘‘(I) services for treatment of a 16 medically verifiable disorder of sex de- 17 velopment, including— 18 ‘‘(aa) external biological sex 19 characteristics which are 20 irresolvably ambiguo… |
| or both ovarian and testicular tis- 1 sue, or 2 ‘‘(bb) other physician-diag- 3 nosed disorder of sexual develop- 4 ment, with respect to which the 5 physician has determined 6 through genetic or biochemical 7 testing that the individual does 8 not have normal sex chromosome 9 structure, sex steroid hormone 10 production, or sex steroid hor- 11 mone action for a biological male 12 or biological female, or 13 ‘‘(II) treatment of any infection, 14 injury, disease, or disorder caused or 15 exacerbated by the performance of 16 any gender transition procedure, 17 whether or not the gender transition 18 procedure was performed in accord- 19 ance with State and Federal law or 20 whether not a deduc… | or both ovarian and testicular tis- 1 sue, or 2 ‘‘(bb) other physician-diag- 3 nosed disorder of sexual develop- 4 ment, with respect to which the 5 physician has determined 6 through genetic or biochemical 7 testing that the individual does 8 not have normal sex chromosome 9 structure, sex steroid hormone 10 production, or sex steroid hor- 11 mone action for a biological male 12 or biological female, or 13 ‘‘(II) treatment of any infection, 14 injury, disease, or disorder caused or 15 exacerbated by the performance of 16 any gender transition procedure, 17 whether or not the gender transition 18 procedure was performed in accord- 19 ance with State and Federal law or 20 whether not a deduc… |
| iii) GENDER.—The term ‘gender’ 1 means the psychological, behavioral, social, 2 and cultural aspects of being male or fe- 3 male. 4 ‘‘(iv) GENDER TRANSITION.—The 5 term ‘gender transition’ means the process 6 in which an individual goes from identi- 7 fying with and living as a gender that cor- 8 responds to his or her biological sex to 9 identifying with and living as a gender dif- 10 ferent from his or her biological sex, and 11 may involve social, legal, or physical 12 changes. 13 ‘‘(v) GENDER TRANSITION SUR- 14 GERY.— 15 ‘‘(I) IN GENERAL.—The term 16 ‘gender transition surgery’ means any 17 surgical service, including genital or 18 non-genital surgery, performed for the 19 purpose of as… | iii) GENDER.—The term ‘gender’ 1 means the psychological, behavioral, social, 2 and cultural aspects of being male or fe- 3 male. 4 ‘‘(iv) GENDER TRANSITION.—The 5 term ‘gender transition’ means the process 6 in which an individual goes from identi- 7 fying with and living as a gender that cor- 8 responds to his or her biological sex to 9 identifying with and living as a gender dif- 10 ferent from his or her biological sex, and 11 may involve social, legal, or physical 12 changes. 13 ‘‘(v) GENDER TRANSITION SUR- 14 GERY.— 15 ‘‘(I) IN GENERAL.—The term 16 ‘gender transition surgery’ means any 17 surgical service, including genital or 18 non-genital surgery, performed for the 19 purpose of as… |
| jury, or physical illness which would, 1 as certified by a physician, place the 2 individual in imminent danger of 3 death or impairment of major bodily 4 function unless surgery is performed. 5 ‘‘(vi) GENITAL SURGERY.—The term 6 ‘genital surgery’ includes surgical proce- 7 dures such as— 8 ‘‘(I) penectomy, orchiectomy, 9 vaginoplasty, clitoroplasty, or 10 vulvoplasty for biologically male pa- 11 tients, and 12 ‘‘(II) hysterectomy, ovariectomy, 13 reconstruction of the fixed part of the 14 urethra with or without a 15 metoidioplasty or a phalloplasty, vagi- 16 nectomy, scrotoplasty, or implantation 17 of erection or testicular prostheses for 18 biologically female patients. 19 ‘‘(vii) NON-G… | jury, or physical illness which would, 1 as certified by a physician, place the 2 individual in imminent danger of 3 death or impairment of major bodily 4 function unless surgery is performed. 5 ‘‘(vi) GENITAL SURGERY.—The term 6 ‘genital surgery’ includes surgical proce- 7 dures such as— 8 ‘‘(I) penectomy, orchiectomy, 9 vaginoplasty, clitoroplasty, or 10 vulvoplasty for biologically male pa- 11 tients, and 12 ‘‘(II) hysterectomy, ovariectomy, 13 reconstruction of the fixed part of the 14 urethra with or without a 15 metoidioplasty or a phalloplasty, vagi- 16 nectomy, scrotoplasty, or implantation 17 of erection or testicular prostheses for 18 biologically female patients. 19 ‘‘(vii) NON-G… |
| cartilage reduction, gluteal augmenta- 1 tion (whether implants or lipofilling), 2 hair reconstruction, or various aes- 3 thetic procedures for biologically male 4 patients, and 5 ‘‘(II) subcutaneous mastectomy, 6 pectoral implants, or various aesthetic 7 procedures for biologically female pa- 8 tients. 9 ‘‘(viii) PUBERTY-BLOCKING DRUGS.— 10 The term ‘puberty-blocking drugs’ means 11 Gonadotropin-releasing hormone (GnRH) 12 analogues or other synthetic drugs used in 13 biological males to stop luteinizing hor- 14 mone secretion and therefore testosterone 15 secretion, and synthetic drugs used in bio- 16 logical females to stop the production of 17 estrogen and progesterone, when used to 18… | cartilage reduction, gluteal augmenta- 1 tion (whether implants or lipofilling), 2 hair reconstruction, or various aes- 3 thetic procedures for biologically male 4 patients, and 5 ‘‘(II) subcutaneous mastectomy, 6 pectoral implants, or various aesthetic 7 procedures for biologically female pa- 8 tients. 9 ‘‘(viii) PUBERTY-BLOCKING DRUGS.— 10 The term ‘puberty-blocking drugs’ means 11 Gonadotropin-releasing hormone (GnRH) 12 analogues or other synthetic drugs used in 13 biological males to stop luteinizing hor- 14 mone secretion and therefore testosterone 15 secretion, and synthetic drugs used in bio- 16 logical females to stop the production of 17 estrogen and progesterone, when used to 18… |
| larger or more potent than would normally 1 occur naturally in healthy biological fe- 2 males, and estrogen given to biological 3 males at doses which are profoundly larger 4 or more potent than would normally occur 5 naturally in healthy biological males. 6 ‘‘(B) MINOR CHILD.—The term ‘minor 7 child’ means an individual who has not attained 8 age 18.’’. 9 (b) EFFECTIVE DATE.—The amendments made by 10 this section shall apply to taxable years beginning after 11 the date of the enactment of this Act. 12 Æ VerDate Sep | larger or more potent than would normally 1 occur naturally in healthy biological fe- 2 males, and estrogen given to biological 3 males at doses which are profoundly larger 4 or more potent than would normally occur 5 naturally in healthy biological males. 6 ‘‘(B) MINOR CHILD.—The term ‘minor 7 child’ means an individual who has not attained 8 age 18.’’. 9 (b) EFFECTIVE DATE.—The amendments made by 10 this section shall apply to taxable years beginning after 11 the date of the enactment of this Act. 12 Æ VerDate Sep |