Adds to existing law to prohibit the use of public funds for gender transition procedures.

The proposed legislation ensures taxpayer dollars are not used to provide medical treatment or surgeries for the purpose of changing the appearance of a person's sex in a way that is not consistent with their biological sex; that such expenditures are not tax deductible; that Idaho medicaid shall not reimburse or provide coverage for such expenditures; stipulating that physicians employed by tax-payer funded entities shall not provide such treatments or surgeries in the course and scope of their government service; stipulating that government facilities may not be used for the provision of such treatments or surgeries; These medical and surgical interventions can cause irreversible physical alterations; and some render the patient sterile or with lifelong sexual dysfunction, while others mutilate healthy body organs. This legislation also provides for exemptions for the funding of medically necessary uses of these drugs and procedures.