Equal Access to Reproductive Care Act

Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

The term medical care includes assisted reproduction.

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.

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.

Assisted reproduction shall be treated as medical care referred to in paragraph (1)(A).

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.