119-s2189

[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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