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Tax deductions for infertility treatment and assisted reproduction.

A new law allows deducting costs of infertility treatment and assisted reproduction from taxes. This includes various methods like IVF or surrogacy, provided parents intend to take custody of the child. These changes can reduce financial burdens for individuals seeking to have children.
Key points
Costs of infertility treatment and assisted reproduction will be treated as deductible medical expenses for tax purposes.
The act covers a wide range of methods, including IVF, insemination, gamete and embryo donation, and surrogacy.
The deduction applies when the taxpayer or their spouse/dependent intends to take legal custody of a child born as a result of these procedures.
The changes will apply to taxable years beginning after the date the act is enacted.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_2189
Sponsor: Sen. Schiff, Adam B. [D-CA]
Process start date: 2025-06-26
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Equal Access to Reproductive Care Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_2189.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-06-26.

What are the main provisions?

Key points include:

  • Costs of infertility treatment and assisted reproduction will be treated as deductible medical expenses for tax purposes.
  • The act covers a wide range of methods, including IVF, insemination, gamete and embryo donation, and surrogacy.
  • The deduction applies when the taxpayer or their spouse/dependent intends to take legal custody of a child born as a result of these procedures.
  • The changes will apply to taxable years beginning after the date the act is enacted.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Schiff, Adam B. [D-CA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Family Health