H.R. 2810 — Family Cord Blood Banking Act

This section expands the definition of medical care under section 213(d)(1) of the Internal Revenue Code to include amounts paid for private umbilical cord blood or umbilical cord tissue banking services provided by accredited banks in compliance with regulations under section 361 of the Public Health Service Act (42 U.S.C. 264). The change applies to taxable years beginning after December 31, 2024.