Treats costs for assisted reproduction — such as in vitro fertilization (IVF), sperm or egg donation, and certain surrogacy-related expenses — as eligible medical expenses for federal income tax purposes. The change clarifies when surrogacy costs count as the taxpayer’s medical expenses.

The rule applies to taxable years beginning after the law is enacted and affects how taxpayers may claim deductions for these out-of-pocket reproductive costs (subject to existing medical-expense deduction rules).