(a) Public funds shall not be directly or indirectly used, granted, paid, or distributed to any entity, organization, or individual that provides gender transition procedures to an individual under eighteen (18) years of age.(b) Healthcare services furnished in the following situations shall not include gender transition procedures to an individual under eighteen (18) years of age: (1) By or in a healthcare facility owned by the state or a county or local government; or(2) By a physician or other healthcare professional employed by state or a county or local government.(c) Any amount paid by an individual or an entity during a taxable year for provision of gender transition procedures or as premiums for healthcare coverage that includes coverage for gender transition procedures is not tax-deductible.(d) The Arkansas Medicaid Program shall not reimburse or provide coverage for gender transition procedures to an individual under eighteen (18) years of age.Added by Act 2021, No. 626,§ 3, eff. 7/28/2021.

(a) Public funds shall not be directly or indirectly used, granted, paid, or distributed to any entity, organization, or individual that provides gender transition procedures to an individual under eighteen (18) years of age.(b) Healthcare services furnished in the following situations shall not include gender transition procedures to an individual under eighteen (18) years of age: (1) By or in a healthcare facility owned by the state or a county or local government; or(2) By a physician or other healthcare professional employed by state or a county or local government.(c) Any amount paid by an individual or an entity during a taxable year for provision of gender transition procedures or as premiums for healthcare coverage that includes coverage for gender transition procedures is not tax-deductible.(d) The Arkansas Medicaid Program shall not reimburse or provide coverage for gender transition procedures to an individual under eighteen (18) years of age.Added by Act 2021, No. 626,§ 3, eff. 7/28/2021.