H.R. 2810

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to treat amounts paid for private umbilical cord blood, or umbilical cord tissue, banking services as medical care expenses.

IN THE HOUSE OF REPRESENTATIVES · April 10, 2025 · Sponsor: Mr. Arrington · Committee: Committee on Ways and Means

Table of contents

• H.R. 2810
  • SEC. 1. Short title
  • SEC. 2. Amounts paid for private umbilical cord blood, or umbilical cord tissue, banking services treated as medical care expenses

SEC. 1. Short title

• This Act may be cited as the Family Cord Blood Banking Act.

SEC. 2. Amounts paid for private umbilical cord blood, or umbilical cord tissue, banking services treated as medical care expenses

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by striking at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or, and by inserting after subparagraph (D) the following new subparagraph: Section 213(d)(1)
    • for private umbilical cord blood, or umbilical cord tissue, banking services provided by any accredited bank which is in compliance with the regulations under section 361 of the Public Health Service Act (). 42 U.S.C. 264
• (b) Effective date
  • The amendments made by this section shall apply to taxable years beginning after December 31, 2024.