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119-s-2189119th CongressWALLET

Equal Access to Reproductive Care Act

Sponsored By: Senator Schiff, Adam B. [D-CA]

Introduced

Summary

Expands the medical expense deduction to cover assisted reproduction costs. This bill would treat procedures and services aimed at achieving and carrying a pregnancy to term as eligible medical care for taxpayers, their spouses, or dependents who intend to assume legal custody.

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  • Families and prospective parents would be able to include costs like in vitro fertilization, intrauterine insemination, gamete and embryo donation, and certain surrogacy expenses when calculating medical deductions. These items would count under existing medical expense rules and limits.
  • People pursued by surrogacy would see both traditional and gestational surrogacy costs treated as the taxpayer's medical expenses when the taxpayer or their spouse or dependent intends to assume legal responsibility for any child born as a result.
  • Tax filers who itemize would apply the change to taxable years beginning after enactment, so eligible expenses could be claimed on returns once the law takes effect.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax break for assisted reproduction

If enacted, you could treat assisted reproduction costs as medical expenses for the federal medical expense deduction. This would cover IVF, intrauterine insemination (IUI), intracervical insemination, gamete or embryo donation, and both traditional and gestational surrogacy. Surrogacy expenses would count only if you (or your spouse or dependent) intend to take legal custody or responsibility for any child born. You would still need to itemize deductions and meet existing medical deduction rules and limits. The change would apply to tax years beginning after the date of enactment of this Act.

Sponsors & CoSponsors

Sponsor

Schiff, Adam B. [D-CA]

CA • D

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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