June 26 (legislative day, June 24), 2025
Mr. Schiff introduced the following bill; which was read twice and referred to the Committee on Finance
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 careincludes assisted reproduction.(B) Assisted reproduction defined
The term
assisted reproductionmeans 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.