YourVoice.Now 摘要
企业利益取消雇主为报销员工堕胎差旅费用或未成年子女性别转换治疗费用而享有的税收抵扣，但雇主仍可自愿提供此类福利。
企业利益
- 企业费用扣除 — 雇主报销员工堕胎交通费及未成年子女性别转化手术费用的扣除资格被取消
详细内容
根据现行税法，企业可将大多数普通员工福利支出作为联邦税收扣除项。本法案将禁止企业就两类特定员工报销费用申请税收扣除：为员工报销前往堕胎的交通费用，以及为员工18岁以下未成年子女报销性别转化手术的医疗费用。法案对「性别转化手术」的定义较为宽泛，涵盖外科手术、青春期阻断药物及跨性别激素，但针对生理性别特征发育异常的医疗治疗不在此列。继续提供上述员工福利的雇主仍可这样做，但将无法就相关费用申请联邦税收扣除。
国会摘要
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.
详细信息
- 国会届次
- undefinedth
- 议院
- 状态
- 行动
- 提交众议院
- 行动日期
- 2025-02-11
- 添加日期
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