The point of the movie is that "discrimination on the basis of sex" -- i.e. the concept of "sex-based rights" -- is a BAD THING https://twitter.com/rhetorical_joke/status/1352382378983911424 …
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S. 214 of the IRS Tax Code at the time specifically gave a tax deduction to women to pay for in-home nursing care, OR to men who had been married but were divorced, widowed or had a wife who was incapacitated
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I.e. it was assumed it was a deduction unmarried men had no need of It was, quite literally, a "women's sex-based right" (and as most "sex-based rights" were, a backhanded condescension to women, saying that caring for elderly relatives was women's responsibility)
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RBG was trying to "eliminate a women's sex-based right"! She was trying to take money that the government had specifically set aside for women -- or men who had some connection to a woman in their life -- and just go ahead and give it to men! Men with penises and everything!
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