,,ii  #aaith ,,congress  #ast ,session  
,s4 #bahi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bf      
7legislative day1 ,june #bd71 #bjbe,mr4 
,schiff introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to treat certain assisted         
reproduction expenses as medical        
expenses of the taxpayer4  #a4 ,short   
title ,this ,act may be cited as the    
,equal ,access to ,reproductive ,care   
,act4  #b4 ,treatment of certain        
assisted reproduction expenses as       
medical expenses of the taxpayer  7a7   
,in general ,section #bac7;d7 of the    
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#ab7         
,assisted reproduction expenses  7,a7   
,in general ,the term medical care      
includes assisted reproduction4  7,b7   
,assisted reproduction defined ,the term
 assisted reproduction means any        

methods1 treatments1 procedures1 and    
services for the purpose of effectuating
 a pregnancy and carrying it to term1   
including gamete and embryo donation1   
intrauterine insemination1 in vitro     
fertilization1 intracervical            
insemination1 traditional reproductive  
surrogacy1 and gestational reproductive 
surrogacy4  7,c7 ,coverage of surrogacy1
 etc ,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 dependent1         
respectively1 intends to take legal     
custody or responsibility for any       
children born as a result of such       
assisted reproduction4  7,d7            
,coordination with certain other rules  
related to transportation1 insurance1   
etc ,assisted reproduction shall be     
treated as medical care referred to in  
paragraph 7#a77;,a74  4  7b7 ,effective 
date ,the amendment made by this section
 shall apply to taxable years beginning 

after the date of the enactment of this 
,act4