An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

Internal Revenue Code of 1986

The official collection of tax laws in the United States, as last fully revised in 1986, though it is regularly amended.

Trade or Business Expense Deduction

A legal way for businesses to reduce their taxable income by subtracting costs incurred in the normal course of operating their business, such as salaries, rent, or supplies.

Reimbursement

Money paid back to an employee for expenses they incurred on behalf of their employer.

Gender transition procedure

Medical or surgical services that aim to change physical characteristics to align with a person's gender identity, including surgeries, puberty blockers, and hormones, but excluding treatment for medically recognized disorders of sex development.

Minor child

An individual who is under 18 years of age.

Puberty-blocking drugs

Medications used to temporarily stop or delay the physical changes of puberty in children, often used in the context of gender transition.

Cross-sex hormones

Hormone medications (like testosterone for biological females or estrogen for biological males) given to induce physical changes typically associated with a different sex.