Bill > S2189

This bill amends the Internal Revenue Code to expand the definition of "medical care" to include assisted reproduction expenses, which are broadly defined as any methods, treatments, procedures, and services aimed at achieving and carrying a pregnancy to term. These expenses would now be tax-deductible and include specific techniques such as gamete and embryo donation, various types of insemination (intrauterine and intracervical), in vitro fertilization, and both traditional and gestational reproductive surrogacy. The bill specifically allows taxpayers to claim these expenses as medical care if they intend to take legal custody or responsibility for children born through assisted reproduction. This means individuals or couples struggling with fertility or seeking alternative family-building methods could potentially offset some of their reproductive healthcare costs through tax deductions. The changes would apply to taxable years beginning after the date of the Act's enactment, effectively making assisted reproduction expenses more financially accessible by recognizing them as legitimate medical expenses under federal tax law.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/2189/all-info