United States HR 4391: Equal Access to Reproductive Care Act

Bill Text

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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.
IN THE HOUSE OF REPRESENTATIVES
JUNE 27, 2023
Mr. SCHIFF (for himself, Ms. CHU, Ms. BROWNLEY, Ms. BARRAGA ́N, 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 Cali-
fornia, Ms. NORTON, Mr. MCGARVEY, Ms. PETTERSEN, Ms. SCHA-
KOWSKY, Mr. SHERMAN, Mr. TAKANO, Ms. TITUS, Ms. TLAIB, Mrs.
TRAHAN, Ms. VELA ́ZQUEZ, 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 cer-
tain assisted reproduction expenses as medical expenses
of the taxpayer.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Equal Access to Repro-4
ductive Care Act’’. 5
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SEC. 2. TREATMENT OF CERTAIN ASSISTED REPRODUC-1
TION EXPENSES AS MEDICAL EXPENSES OF 2
THE TAXPAYER. 3
(a) IN GENERAL.—Section 213(d) of the Internal 4
Revenue Code of 1986 is amended by adding at the end 5
the following new paragraph: 6
‘‘(12) ASSISTED REPRODUCTION EXPENSES.— 7
‘‘(A) IN GENERAL.—The term ‘medical 8
care’ includes assisted reproduction. 9
‘‘(B) ASSISTED REPRODUCTION DE-10
FINED.—The term ‘assisted reproduction’ 11
means any methods, treatments, procedures, 12
and services for the purpose of effectuating a 13
pregnancy and carrying it to term, including 14
gamete and embryo donation, intrauterine in-15
semination, in vitro fertilization, intracervical 16
insemination, traditional reproductive 17
surrogacy, and gestational reproductive 18
surrogacy. 19
‘‘(C) COVERAGE OF SURROGACY, ETC.— 20
Assisted reproduction shall be treated as med-21
ical care of the taxpayer or the taxpayer’s 22
spouse or dependent to the extent that the tax-23
payer or the taxpayer’s spouse or dependent, re-24
spectively, intends to take legal custody or re-25
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sponsibility for any children born as a result of 1
such assisted reproduction. 2
‘‘(D) COORDINATION WITH CERTAIN 3
OTHER RULES RELATED TO TRANSPORTATION, 4
INSURANCE, ETC.—Assisted reproduction shall 5
be treated as medical care referred to in para-6
graph (1)(A).’’. 7
(b) EFFECTIVE DATE.—The amendment made by 8
this section shall apply to taxable years beginning after 9
the date of the enactment of this Act. 10
Æ
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