S. 2189

119th CONGRESS 1st Session

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 · Sponsor: Mr. Schiff · Committee: Committee on Finance

Table of contents

• S. 2189
  • SEC. 1. Short title
  • SEC. 2. Treatment of certain assisted reproduction expenses as medical expenses of the taxpayer

SEC. 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
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 213(d)
    • (12) Assisted reproduction expenses
      • (A) In general
        • The term includes assisted reproduction. medical care
      • (B) Assisted reproduction defined
        • The term 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. assisted reproduction
      • (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.