Medical expenses are tax deductible, and medical benefits unless at the platinum or “Cadillac” level are not taxable income. They are offering reimbursement on medical and travel expenses not a bulk payout. So it will be a dollar for dollar accountability via receipts. The medical expenses will absolutely hold up under the IRS exemptions for medical. The travel would have to be put on a expense schedule depending on the workers tax bracket the liability on that will be minimal and likely itemized deduction. I don’t see how a reimbursement program can be discriminatory since a male employees dependent or spouse who gets pregnant will have access to the same reimbursement program.
It's an elective procedure that is only available to women which makes it discriminatory as well as taxable.
A company paying for breast implants would quickly find itself involved in lawsuits from male employees.