Sen. Marco Rubio (R-FL) has proposed curtailing corporate tax deductions for employers that cover employee spending on gender transition procedures and abortion-related expenses.

Rubio’s bill, the No Tax Breaks for Radical Corporate Activism Act, is a response to decisions by major corporations, including Amazon, Disney, Citigroup, Lyft, Yelp, Uber, Bumble, and Salesforce, to cover such expenses for employees. The companies were, in some cases, reacting to red-state laws limiting abortion. Citigroup, for instance, announced in March that its health insurance plan for employees would pick up the expenses for those who need to travel to obtain abortions.

“Our tax code should be pro-family and promote a culture of life,” Rubio said. “Instead, too often our corporations find loopholes to subsidize the murder of unborn babies or horrific 'medical' treatments on kids. My bill would make sure this does not happen.”


The bill would amend current tax law, under which businesses are allowed to deduct expenses for certain employee benefits, such as transgender-related procedures, as well as abortion “tourism” — that is, going to a state with fewer restrictions on the procedure.

“Public policy should be used to strengthen families, not woke executives. We must work to strip the latter of undeserved benefits while empowering the former,” Rubio said in a Newsweek op-ed.

Rubio also called for an extension of the Child Tax Credit, which was expanded as part of the Biden administration’s American Rescue Plan Act, passed on a party-line vote in March 2021. The biggest change to the law with the passage of the ARP was the removal of an income threshold for those who receive the funds, which some Republican critics claim amounted to welfare without work requirements.

Like abortion, gender transition procedures have been contentious among conservatives. The Biden administration recently announced that it would not pursue an earlier proposal that would enshrine healthcare protections against sex discrimination on the basis of sexual orientation and gender identity, a proposal that outraged religious liberty advocates.


The bill’s introduction comes on the heels of an unprecedented leaked draft opinion from the Supreme Court in which Justice Samuel Alito and fellow conservative justices voted to overrule the cases that affirmed the right to an abortion — Roe v. Wade and Planned Parenthood v. Casey. The court, if the leaked opinion holds, would hand authority to regulate abortions back to the states, 13 of which have “trigger laws” on the books that would outlaw the procedure as soon as the final vote is made public.