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Equal Access to Reproductive Care Act
To amend the Internal Revenue Code of 1986 to treat certain assisted reproduction expenses as medical expenses of the taxpayer.
Summary
This bill amends the Internal Revenue Code to classify assisted reproduction expenses as deductible medical expenses for individual taxpayers. The bill defines "assisted reproduction" to include various methods and treatments for achieving and carrying a pregnancy to term, including gamete and embryo donation, in vitro fertilization, intrauterine insemination, intracervical insemination, and both traditional and gestational surrogacy. The assisted reproduction expenses are treated as medical care of the taxpayer, spouse, or dependent to the extent that person intends to take legal custody or responsibility for any resulting children. The expenses would be subject to the same rules as other deductible medical expenses under existing tax law, including coordination with transportation and insurance-related provisions. The amendment applies to tax years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Schiff, Adam B. [D-CA] (D-CA)
Actions (2)
- Jun 26, 2025 Read twice and referred to the Committee on Finance. · senate
- Jun 26, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
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