[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1718 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1718

 To amend the Internal Revenue Code of 1986 to treat amounts paid for 
    umbilical cord blood banking services as medical care expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2009

Mr. Kind (for himself, Mr. Herger, Mr. Davis of Alabama, Mr. Pascrell, 
 and Mr. Thompson of California) 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 amounts paid for 
    umbilical cord blood banking services as medical care expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AMOUNTS PAID FOR UMBILICAL CORD BLOOD BANKING SERVICES 
              TREATED AS MEDICAL CARE EXPENSES.

    (a) In General.--Paragraph (1) of section 213(d) of the Internal 
Revenue Code of 1986 (defining medical care) is amended by striking 
``or'' at the end of subparagraph (C), by striking the period at the 
end of subparagraph (D) and inserting ``, or'', and by inserting after 
subparagraph (D) the following new subparagraph:
                    ``(E) for private umbilical cord blood banking 
                services provided by any accredited umbilical cord 
                blood bank which is in compliance with the regulations 
                under section 361 of the Public Health Service Act (42 
                U.S.C. 264).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
                                 <all>