Current status is Referred to the Committee on Energy and Commerce, and in addition to the Committees on the Judiciary, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

119th CONGRESS

1st Session

H. R. 2202

1. Short title; table of contents
101. Prohibiting taxpayer-funded gender transition procedures
102. Amendment to table of chapters
201. Clarifying application of prohibition to premium credits and cost-sharing reductions under ACA

1. Short title; table of contents

(a) Short title - This Act may be cited as the "End Taxpayer Funding of Gender Experimentation Act of 2025".

(b) Table of contents - The table of contents of this Act is as follows:

101. Prohibiting taxpayer-funded gender transition procedures

Title 1, United States Code, is amended by adding at the end the following new chapter:

102. Amendment to table of chapters

The table of chapters for title 1, United States Code, is amended by adding at the end the following new item:

201. Clarifying application of prohibition to premium credits and cost-sharing reductions under ACA

(a) In general -

(1) Disallowance of refundable credit and cost-sharing reductions for coverage under qualified health plan which provides coverage for gender procedures -

(A) In general - Subparagraph (A) of section 36B(c)(3) of the Internal Revenue Code of 1986 is amended by inserting before the period at the end the following: "or any health plan that includes coverage for gender transition procedures, as defined in section 307 of title 1, United States Code (other than any procedure described in section 306 of such title)".

(B) Option to purchase or offer separate coverage or plan - Paragraph (3) of section 36B(c) of such Code is amended by adding at the end the following new subparagraph:

(i) Option to purchase separate coverage or plan - Nothing in subparagraph (A) shall be construed as prohibiting any individual from purchasing separate coverage for gender transition procedures described in such subparagraph, or a health plan that includes such gender transition procedures, so long as no credit is allowed under this section with respect to the premiums for such coverage or plan.

(ii) Option to offer coverage or plan - Nothing in subparagraph (A) shall restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for gender transition procedures described in such subparagraph, or a plan that includes such gender transition procedures, so long as premiums for such separate coverage or plan are not paid for with any amount attributable to the credit allowed under this section (or the amount of any advance payment of the credit under section 1412 of the Patient Protection and Affordable Care Act).

(2) Disallowance of small employer health insurance expense credit for plan which includes coverage for gender transition procedures - Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended—

(A) In general - by striking "Any term" and inserting the following:

(1) In general - Any term

(B) Exclusion of health plans including coverage for gender transition procedures - by adding at the end the following new paragraph:

(2) Exclusion of health plans including coverage for gender transition procedures -

(A) In general - In this section, the term qualified health plan does not include any health plan that includes coverage for gender transition procedures, as defined in section 307 of title 1, United States Code (other than any procedure described in section 306 of such title).

(B) Separate coverage or plan for gender transition procedures allowed -

(i) Option to purchase separate coverage or plan - Nothing in subparagraph (A) shall be construed as prohibiting any employer from purchasing for its employees separate coverage for gender transition procedures described in such subparagraph, or a health plan that includes such gender transition procedures, so long as no credit is allowed under this section with respect to the employer contributions for such coverage or plan.

(ii) Option to offer coverage or plan - Nothing in subparagraph (A) shall restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for gender transition procedures described in such subparagraph, or a plan that includes such gender transition procedures, so long as such separate coverage or plan is not paid for with any employer contribution eligible for the credit allowed under this section.

(b) Application to multi-State plans - Section 1334(a) of Public Law 111–148 (42 U.S.C. 18054(a)) is amended by adding at the end the following new paragraph:

(8) Coverage consistent with Federal policy regarding gender transition procedures - In entering into contracts under this subsection, the Director shall ensure that no multi-State qualified health plan offered in an Exchange provides health benefits coverage for which the expenditure of Federal funds is prohibited under chapter 4 of title 1, United States Code.

(c) Effective date - The amendments made by subsection (a) shall apply to taxable years ending after the date that is 1 year after the date of enactment of this Act, but only with respect to plan years beginning after such date, and the amendment made by subsection (b) shall apply to plan years beginning after such date.

119-HR2202

End Taxpayer Funding of Gender Experimentation Act of 2025