S. 2189

119 S2189 IS: Equal Access to Reproductive Care Act
 U.S. Senate
 2025-06-26
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 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 2189  IN THE SENATE OF THE UNITED STATES   June 26 (legislative day, June 24), 2025   Mr. Schiff  introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to treat certain assisted reproduction expenses as medical expenses of the taxpayer.
1.
Short title
This Act may be cited as the   Equal Access to Reproductive Care Act  .
2.
Treatment of certain assisted reproduction expenses as medical expenses of the taxpayer
(a)
In general
 Section 213(d)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(12)
Assisted reproduction expenses
(A)
In general
The term  medical care  includes assisted reproduction.
(B)
Assisted reproduction defined
The term  assisted reproduction  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.
(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.