This bill proposes an amendment to the Internal Revenue Code of 1986, specifically Section 162, to deny employers a trade or business expense deduction for certain reimbursements. It disallows deductions for amounts paid or incurred to reimburse an employee for, or otherwise pay, expenses related to travel for the purpose of obtaining an abortion. This measure aims to modify the tax treatment of specific employee benefits. Furthermore, the legislation prohibits employers from deducting expenses connected with any gender transition procedure for a minor child of an employee. The bill provides detailed definitions for "gender transition procedure," covering various medical and surgical services, including puberty-blocking drugs and cross-sex hormones, intended to alter physiological characteristics for gender transition. It specifies exceptions for medically verifiable disorders of sex development and treatment of complications, and defines a minor child as an individual under 18 years of age. These amendments would apply to taxable years beginning after the date of the Act's enactment.