[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4391 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 4391

 To amend the Internal Revenue Code of 1986 to treat certain assisted 
       reproduction expenses as medical expenses of the taxpayer.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2023

   Mr. Schiff (for himself, Ms. Chu, Ms. Brownley, Ms. Barragan, 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. Velazquez, 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Equal Access to Reproductive Care 
Act''.

SEC. 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.
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