Equal Access to Reproductive Care Act

The Equal Access to Reproductive Care Act would expand the definition of deductible medical care under the federal tax code. Specifically, it adds a new category of “assisted reproduction expenses” to the medical care definition, so costs associated with fertility treatments and related services can be treated as medical expenses for tax purposes. The bill defines what counts as assisted reproduction (e.g., IVF, IUI, gamete/embryo donation, both traditional and gestational surrogacy) and ties eligibility to cases where the person undergoing treatment intends to take legal custody or responsibility for children born as a result. It also ensures these expenses are coordinated with existing rules on related transportation and insurance costs. The change would apply to tax years beginning after enactment. The sponsor is Senator Schiff.