Equal Access to Reproductive Care Act

Bill: 118-hr-4391
Sponsor: full_name: Rep. Schiff, Adam B. [D-CA-30]
Introduced: 2023-06-27
Policy area: Taxation
Latest action: action_date: 2023-06-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-06-27
action_desc: Introduced in House
text: <p><strong>Equal Access to Reproductive Care Act</strong></p> <p>This bill includes assisted reproduction as a tax deductible medical expense. It defines <em>assisted reproduction</em> as any methods, treatments, procedures, and services for effectuating a pregnancy and bringing it to term, and treats it as medical care of the taxpayer, the taxpayer's spouse, or a dependent to the extent that they intend to take legal custody or responsibility for any children born as a result of such assisted reproduction.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 4391 IN THE HOUSE OF REPRESENTATIVES June 27, 2023 Mr. Schiff (for himself, Ms. Chu , Ms. Brownley , Ms. Barragán , Mr. Blumenauer , Ms. Bonamici , Ms. Blunt Rochester , Mr. Bowman , Mr. Carson , Ms. Crockett , Ms. Davids of Kansas , Ms. DeGette , Mr. DeSaulnier , Mrs. Hayes , Ms. Jacobs , Mr. Keating , Mr. Khanna , Mr. Krishnamoorthi , Mr. Larson of Connecticut , Ms. Lee of California , Ms. Norton , Mr. McGarvey , Ms. Pettersen , Ms. Schakowsky , Mr. Sherman , Mr. Takano , Ms. Titus , Ms. Tlaib , Mrs. Trahan , Ms. Velázquez , and Ms. Wasserman Schultz ) introduced the following bill; which was referred to the Committee on Ways and Means 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.