Equal Access to Reproductive Care Act

This bill would let people count assisted reproduction costs as medical expenses on their taxes. That includes treatments and services used to get pregnant and carry a pregnancy to term, such as IVF, IUI, intracervical insemination, donor eggs or sperm, embryo donation, and both traditional and gestational surrogacy. These costs would be treated as the taxpayer’s medical expenses if the taxpayer (or their spouse or dependent) plans to take legal custody or responsibility for any child born from the process .

It would start for tax years that begin after the date it becomes law .

• Who is affected: Individuals and families using assisted reproduction who intend to take legal custody of the child .
• What changes: Their assisted reproduction costs count as medical expenses for tax purposes, including related items covered under existing medical expense rules .
• When it starts: Tax years beginning after enactment .