Equal Access to Reproductive Care Act

Bill Number

S. 2189

Origin Chamber

Senate

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-06-26: Read twice and referred to the Committee on Finance.

Last Updated

2025-07-17T19:09:41Z

AI-Generated Summary

Purpose

The Equal Access to Reproductive Care Act (S. 2189) aims to expand the definition of medical expenses under U.S. tax law to include costs associated with assisted reproduction, allowing eligible taxpayers to deduct these expenses on their federal income taxes. This is intended to make fertility treatments and related services more financially accessible.

Key Provisions

• Inclusion of Assisted Reproduction as Medical Care: The bill amends Section 213(d) of the Internal Revenue Code of 1986 by adding a new paragraph that defines "medical care" to include "assisted reproduction."
• Definition of Assisted Reproduction: This term covers any methods, treatments, procedures, or services aimed at achieving pregnancy and carrying it to term. Examples include:
• Gamete (egg or sperm) and embryo donation.
• Intrauterine insemination (placing sperm directly into the uterus).
• In vitro fertilization (fertilizing an egg outside the body).
• Intracervical insemination (placing sperm near the cervix).
• Traditional reproductive surrogacy (where the surrogate's egg is used).
• Gestational reproductive surrogacy (where the surrogate carries an embryo not genetically related to her).
• Application to Surrogacy and Custody: Expenses qualify as medical care for the taxpayer, their spouse, or dependent if the taxpayer intends to take legal custody or responsibility for any children born from the process.
• Coordination with Existing Rules: These expenses are treated similarly to other medical care under current tax rules, including those related to transportation and insurance reimbursements.
• Effective Date: The changes apply to taxable years beginning after the date the Act is enacted.

Significant Changes to Existing Law

• Prior to this bill, medical expense deductions under Section 213 were limited to traditional healthcare costs and did not explicitly include assisted reproduction services like in vitro fertilization or surrogacy.
• The amendment broadens the scope of deductible medical expenses, potentially allowing deductions for a wider range of fertility-related costs that were previously ineligible or treated inconsistently.

Potential Impacts

• On Citizens: Individuals and couples facing infertility could reduce their taxable income by deducting these expenses (typically those exceeding 7.5% of adjusted gross income), lowering the financial barrier to reproductive care and potentially increasing access to treatments.
• On Government Agencies: The Internal Revenue Service (IRS) would need to update guidance, forms, and auditing processes to handle claims for these new deductions, which might slightly increase administrative workload but could lead to higher tax revenue compliance from affected taxpayers.
• On International Relations: No direct impacts, as this is a domestic tax policy focused on U.S. taxpayers.

Main Stakeholders Affected

• Taxpayers Seeking Reproductive Assistance: Primary beneficiaries, including individuals, couples, and same-sex partners pursuing fertility treatments or surrogacy.
• Healthcare Providers: Fertility clinics, reproductive specialists, and surrogacy agencies may see increased demand due to tax incentives.
• Tax Authorities: The IRS and U.S. Department of the Treasury, responsible for implementing and enforcing the expanded deductions.
• Families and Dependents: Children born through these methods, indirectly through their intended parents' financial relief.

Notable Legal, Constitutional, or Political Implications

• Legal Implications: This expands tax code interpretations without altering underlying reproductive rights laws, but it could face challenges if courts question the scope of "medical care" deductions. It aligns with existing precedents allowing deductions for other infertility treatments but standardizes coverage for surrogacy.
• Constitutional Implications: Neutral on core constitutional issues, though it supports equal access to reproductive healthcare, potentially tying into broader debates on privacy rights under the Fourteenth Amendment (as seen in cases like Roe v. Wade, though overturned).
• Political Implications: The bill reflects ongoing discussions around reproductive equity and family-building rights, potentially sparking partisan debate on federal support for fertility care amid cultural divides on surrogacy and IVF. As introduced by Sen. Adam Schiff (D-CA) and referred to the Senate Finance Committee, its passage could signal bipartisan or progressive priorities in tax policy.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Sen. Schiff, Adam B. [D-CA]

Recent Actions

• 2025-06-26: Read twice and referred to the Committee on Finance.
• 2025-06-26: Introduced in Senate

Bill Versions

• Equal Access to Reproductive Care Act — issued 2025-06-26 — PDF (3 pages)