“A bill to amend the Internal Revenue Code of 1986 to treat certain assisted reproduction expenses as medical expenses of the taxpayer.”
No CRS summary available for this bill.
This section expands the definition of medical care under Section 213(d) of the Internal Revenue Code to include assisted reproduction expenses (i.e., any methods, treatments, procedures, or services effectuating pregnancy and carrying to term, including gamete and embryo donation, intrauterine insemination, in vitro fertilization, intracervical insemination, traditional reproductive surrogacy, and gestational reproductive surrogacy). Such expenses qualify as medical care for the taxpayer, spouse, or dependent to the extent the taxpayer or such individual intends legal custody or responsibility for resulting children, with coordination to transportation and insurance rules; the change applies to taxable years beginning after enactment.