On June 27, 2023, Representative Adam B. Schiff presented the Equal Access to Reproductive Care Act (the “Act”) to the United States House of Representatives. The Act intends to expand access to reproductive care by making assisted reproduction a tax deductible medical expense.
In this issue of KingSpry’s heARTbeat blog, Adoption and ART Practice Chair, Dorota Gasienica-Kozak, Esq., reviews the Act and discusses how it will modernize the federal tax code to support LGBTQ individuals seeking assisted reproductive treatments and surrogacy arrangements.
Amendment to the Internal Revenue Code
If passed, the Act will amend Section 213(d) of the Internal Revenue Code to include assisted reproduction expenses as a tax deductible medical expense.
Defining Assisted Reproduction
Assisted reproduction will include “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.”
A Need for Reform
In his press release, Representative Shiff shares that the Act will modernize the federal tax code to rectify the unequal treatment of LGBTQ individuals relying on assisted reproductive health services to start their families.
“The Equal Access to Reproductive Care Act aims to address this issue by creating a fairer system for all households, regardless of their sexual orientation, gender identity, ability, or relationship status, to receive tax deductions for reproductive expenses.” Said Representative Shiff.
Individuals interested in supporting the Act should contact their state and local representatives for more information.
