in 2018, and a further memorandum in 2019, the procedures regarding serving in the armed forces were finalized. Biden administration President Joe Biden overturned the laws the Trump Administration put in place to ban transgender people from serving in the military on January 25, 2021, only five days after he took the oath of office. Biden said, "It is my conviction as Commander in Chief of the Armed Forces that gender identity should not be a bar to military service. Moreover, there is substantial evidence that allowing transgender individuals to serve in the military does not have any meaningful negative impact on the Armed Forces." Biden's executive order was implemented in a step by step process. The order Trump signed banning transgender people from the military was to be reversed, the Department of Defense was to correct the record of anyone dismissed from service due to their gender identity, and the Secretary of Defense and the Secretary of Homeland Security were to begin the process of allowing transgender service members to serve openly. On April 30, 2021, the United States Department of Defense enacted a new policy which required better medical service and assistance to transgender people serving in the United States Military. Taxes IRS Publication 502 lists medical expenses that are tax-deductible to the extent they 1) exceed 7.5% of the individual's adjusted gross income, and 2) were not paid for by any insurance or other third party. For example, a person with $20,000 gross adjusted income can deduct all medical expenses after'' the first $1,500 spent. If that person incurred $16,000 in medical expenses during the tax year, then $14,500 is deductible. At higher incomes where the 7.5% floor becomes substantial, the deductible amount is often less than the standard deduction, in which case it is not cost-effective to claim. IRS Publication 502 includes several deductions that may apply to gender transition treatments, including some operations. The deduction for operations was denied to a trans woman but was restored in tax court. The deductibility of the other items in Publication 502 was never in dispute. Sports 19 US States have banned transgender people from sports in various capacities. These states include Texas, Arkansas, Florida, Alabama, Oklahoma, Kentucky, Mississippi, Tennessee, West Virginia, South Carolina, Utah, South Dakota, Montana, Iowa, Arizona, Idaho, Indiana, Louisiana, and Georgia. The passage of legislation against transgender youth has seen increases in calls to Trans