The Equal Access to Reproductive Care Act would amend federal tax law to include assisted reproduction as medical care. It covers methods and services intended to achieve a pregnancy and carry it to term, including fertility treatments, donated eggs or embryos, and reproductive surrogacy. For surrogacy and similar care, the taxpayer, spouse, or dependent must intend to take legal custody or responsibility for a child born as a result. The bill was introduced and referred to the Senate Finance Committee. If enacted, it would apply to tax years beginning after enactment.
If enacted, certain assisted reproduction expenses could be treated as medical care for federal tax purposes. The bill does not explain how a taxpayer would claim those expenses.
The bill gives no dollar amounts. It changes how certain assisted reproduction expenses are classified under tax law and does not specify a spending amount.
No publicly available information.
No publicly available information.