Bill · S. 2189· Senate(119-S-2189)
Equal Access to Reproductive Care Act
- Introduced
- 6/26/2025
- Last activity
- 6/26/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Adam Schiff
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, known as the "Equal Access to Reproductive Care Act," aims to change the Internal Revenue Code of 1986. It proposes to include assisted reproduction as part of "medical care" for taxpayers. This includes various methods and services used to achieve and carry a pregnancy to term. The bill specifically covers items like embryo donation, in vitro fertilization, and both traditional and gestational surrogacy. These expenses would be treated as medical care for the taxpayer, their spouse, or their dependents. The changes would apply to taxable years starting after the act is enacted.
Yes· 3 of 6
Would LGBTQ people be better off under this?+5
Tax treatment of assisted reproduction supports diverse family-building methods used by the LGBTQ community.
Does this expand the rights of LGBTQ people?+5
The inclusion of various surrogacy and assisted reproduction methods supports family-building options often utilized by the LGBTQ community.
Would women be better off under this?+4
The bill facilitates easier and more affordable access to reproductive technologies essential for many women.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Treatment of Reproduction Costs: The bill expands the definition of "medical care" to include assisted reproduction (Section 2, paragraph a, subparagraph A). This could be a benefit because it allows these specific costs to be treated as medical expenses for the taxpayer, their spouse, or dependents (Section 2, paragraph a, subparagraph C).
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Inclusion of Diverse Methods: The bill explicitly includes various services such as gamete and embryo donation, intrauterine insemination, in vitro fertilization, and both traditional and gestational reproductive surrogacy (Section 2, paragraph a, subparagraph B). This provides a clear definition of what qualifies as assisted reproduction for the purpose of the tax treatment.
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Support for Future Parents: The tax treatment applies to those who intend to take legal custody or responsibility for children born from these methods (Section 2, paragraph a, subparagraph C). This directly links the medical expense treatment to the goal of starting a family through these services.
Potential Negative Impacts for People
- No specific negative impacts are mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For L G B T Q Community+5Good For Women+4Good For High Income Households+3Good For Middle Class Households+3
- Social Issues And Justice
- Improves L G B T Q Rights+5
- Economy And Finance
- Reduces Middle Class Taxes+3
- 6/26/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate