Genital surgery The term genital surgery includes surgical procedures such as— (I) penectomy, orchiectomy, vaginoplasty, clitoroplasty, or vulvoplasty for biologically male patients, and (II) hysterectomy, ovariectomy, reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty, vaginectomy, scrotoplasty, or implantation of erection or testicular prostheses for biologically female patients. (vii) Non-genital surgery The term non-genital surgery includes surgical procedures such as liposuction, lipofilling, voice surgery, and— (I) augmentation mammoplasty, facial feminization surgery, thyroid cartilage reduction, gluteal augmentation (whether implants or lipofilling), hair reconstruction, or various aesthetic procedures for biologically male patients, and (II) subcutaneous mastectomy, pectoral implants, or various aesthetic procedures for biologically female patients. (viii) Puberty-blocking drugs The term puberty-blocking drugs means gonadotropin-releasing hormone (GnRH) analogues or other synthetic drugs used in biological males to stop luteinizing hormone secretion and therefore testosterone secretion, and synthetic drugs used in biological females to stop the production of estrogen and progesterone, when used to delay or suppress pubertal development in children for the purpose of assisting an individual with a gender transition. (ix) Cross-sex hormones The term cross-sex hormones means testosterone or other androgens given to biological females at doses which are profoundly larger or more potent than would normally occur naturally in healthy biological females, and estrogen given to biological males at doses which are profoundly larger or more potent than would normally occur naturally in healthy biological males. (B) Minor child The term minor child means an individual who has not attained age 18. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.