Bill Summary
The "Equal Access to Reproductive Care Act" proposes an amendment to the Internal Revenue Code of 1986 to categorize certain expenses related to assisted reproduction as medical expenses for tax purposes. Specifically, the legislation defines "assisted reproduction" to include various methods aimed at achieving pregnancy, such as in vitro fertilization and surrogacy. The bill clarifies that expenses incurred in these processes can be treated as medical care for the taxpayer, their spouse, or dependents, provided that they intend to take legal custody of any resulting children. This change is designed to improve access to reproductive health care by allowing taxpayers to deduct these costs from their taxable income, thereby reducing their overall tax burden. The amendment would take effect for taxable years starting after the law is enacted.
Possible Impacts
The "Equal Access to Reproductive Care Act," as outlined in the provided legislation, could affect people in several significant ways:
1. **Tax Relief for Assisted Reproduction Expenses**: Individuals or couples seeking assisted reproductive technologies, such as in vitro fertilization (IVF) or surrogacy, may benefit financially from the ability to classify these expenses as medical expenses under the Internal Revenue Code. This change could lead to substantial tax deductions, easing the financial burden associated with these often costly procedures and making them more accessible to those who wish to start a family.
2. **Increased Access to Family-Building Options**: By recognizing assisted reproduction as a legitimate medical expense, the legislation may encourage more individuals or couples, including those with infertility issues or same-sex couples, to pursue these options without the worry of prohibitive costs. This could lead to a broader acceptance and normalization of diverse family structures and reproductive choices.
3. **Support for Surrogacy Arrangements**: The amendment specifically recognizes surrogacy as part of assisted reproductive care, which could provide clarity and legal backing for intended parents and surrogates. This could help facilitate more secure and legally sound arrangements, thereby promoting the rights and responsibilities of all parties involved in surrogacy agreements, ultimately contributing to more positive outcomes for families formed through these methods.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2189 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 2189
To amend the Internal Revenue Code of 1986 to treat certain assisted
reproduction expenses as medical expenses of the taxpayer.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 26 (legislative day, June 24), 2025
Mr. Schiff introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to treat certain assisted
reproduction expenses as medical expenses of the taxpayer.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Equal Access to Reproductive Care
Act''.
SEC. 2. TREATMENT OF CERTAIN ASSISTED REPRODUCTION EXPENSES AS MEDICAL
EXPENSES OF THE TAXPAYER.
(a) In General.--Section 213(d) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(12) Assisted reproduction expenses.--
``(A) In general.--The term `medical care' includes
assisted reproduction.
``(B) Assisted reproduction defined.--The term
`assisted reproduction' means any methods, treatments,
procedures, and services for the purpose of
effectuating a pregnancy and carrying it to term,
including gamete and embryo donation, intrauterine
insemination, in vitro fertilization, intracervical
insemination, traditional reproductive surrogacy, and
gestational reproductive surrogacy.
``(C) Coverage of surrogacy, etc.--Assisted
reproduction shall be treated as medical care of the
taxpayer or the taxpayer's spouse or dependent to the
extent that the taxpayer or the taxpayer's spouse or
dependent, respectively, intends to take legal custody
or responsibility for any children born as a result of
such assisted reproduction.
``(D) Coordination with certain other rules related
to transportation, insurance, etc.--Assisted
reproduction shall be treated as medical care referred
to in paragraph (1)(A).''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
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