No Tax Breaks for Radical Corporate Activism Act of 2023

12/15/2023, 4:05 PM

No Tax Breaks for Radical Corporate Activism Act

This bill disallows a business expense tax deduction for any reimbursement paid by an employer to an employee for travel expenses to obtain an abortion, or for the costs of any gender transition procedure for the employee's minor child.

Bill 118 s 187, also known as the No Tax Breaks for Radical Corporate Activism Act of 2023, is a piece of legislation currently being considered by the US Congress. The main purpose of this bill is to prevent corporations from receiving tax breaks or incentives if they engage in what is deemed as radical activism.

The bill defines radical activism as any actions taken by a corporation that are deemed to be outside the scope of their normal business operations and that are intended to promote social or political causes. This could include things like funding political campaigns, supporting controversial social movements, or engaging in protests or boycotts.

Under the provisions of the bill, corporations that engage in radical activism would be ineligible for certain tax breaks and incentives that are typically available to businesses. This is seen as a way to discourage corporations from using their resources to promote causes that may be divisive or controversial. Supporters of the bill argue that corporations should focus on their core business activities and not get involved in political or social issues. They believe that tax breaks should be reserved for companies that are focused on creating jobs and growing the economy, rather than promoting their own social or political agendas. Opponents of the bill, however, argue that it infringes on the free speech rights of corporations and could have a chilling effect on corporate activism more broadly. They believe that corporations should have the right to use their resources to support causes that they believe in, even if those causes are controversial. Overall, Bill 118 s 187 is a contentious piece of legislation that raises important questions about the role of corporations in society and the extent to which they should be allowed to engage in activism. It remains to be seen whether the bill will ultimately be passed into law.
Congress
118

Number
S - 187

Introduced on
2023-01-31

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

1/31/2023

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

No Tax Breaks for Radical Corporate Activism Act

This bill disallows a business expense tax deduction for any reimbursement paid by an employer to an employee for travel expenses to obtain an abortion, or for the costs of any gender transition procedure for the employee's minor child.

Bill 118 s 187, also known as the No Tax Breaks for Radical Corporate Activism Act of 2023, is a piece of legislation currently being considered by the US Congress. The main purpose of this bill is to prevent corporations from receiving tax breaks or incentives if they engage in what is deemed as radical activism.

The bill defines radical activism as any actions taken by a corporation that are deemed to be outside the scope of their normal business operations and that are intended to promote social or political causes. This could include things like funding political campaigns, supporting controversial social movements, or engaging in protests or boycotts.

Under the provisions of the bill, corporations that engage in radical activism would be ineligible for certain tax breaks and incentives that are typically available to businesses. This is seen as a way to discourage corporations from using their resources to promote causes that may be divisive or controversial. Supporters of the bill argue that corporations should focus on their core business activities and not get involved in political or social issues. They believe that tax breaks should be reserved for companies that are focused on creating jobs and growing the economy, rather than promoting their own social or political agendas. Opponents of the bill, however, argue that it infringes on the free speech rights of corporations and could have a chilling effect on corporate activism more broadly. They believe that corporations should have the right to use their resources to support causes that they believe in, even if those causes are controversial. Overall, Bill 118 s 187 is a contentious piece of legislation that raises important questions about the role of corporations in society and the extent to which they should be allowed to engage in activism. It remains to be seen whether the bill will ultimately be passed into law.
Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to deny the trade or business expense deduction for the reimbursement of employee costs of child gender transition procedure or travel to obtain an abortion.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary2/16/2023

No Tax Breaks for Radical Corporate Activism Act

This bill disallows a business expense tax deduction for any reimbursement paid by an employer to an employee for travel expenses to obtain an abortion, or for the costs of ...


Latest Action1/31/2023
Read twice and referred to the Committee on Finance.