,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bahi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bf 7legislative 
day1 ,june #bd71 #bjbe,mr4 ,s*iff       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat c]ta9    
assi/$ reproduction exp5ses z m$ical    
exp5ses ( ! taxpay]4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,equal ,access
 to ,reproductive ,c>e ,act4  #b4       
,treatm5t ( c]ta9 assi/$ reproduction   
exp5ses z m$ical exp5ses ( ! taxpay]    
7a7 ,9 g5]al ,section #bac7;d7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#ab7 ,assi/$ reproduction exp5ses  7,a7
 ,9 g5]al ,! t]m m$ical c>e includes    
assi/$ reproduction4  7,b7 ,assi/$      
reproduction def9$ ,! t]m assi/$        
reproduction means any me?ods1          
treatm5ts1 proc$ures1 & s]vices = !     
purpose ( effectuat+ a pregnancy & c>ry+
 x to t]m1 includ+ gamete & embryo      

donation1 intraut]9e insem9ation1 9     
vitro f]tilization1 intrac]vical        
insem9ation1 traditional reproductive   
surrogacy1 & ge/ational reproductive    
surrogacy4  7,c7 ,cov]age ( surrogacy1  
etc ,assi/$ reproduction %all be treat$ 
z m$ical c>e ( ! taxpay] or ! taxpay]'s 
sp\se or dep5d5t to ! ext5t t ! taxpay] 
or ! taxpay]'s sp\se or dep5d5t1        
respectively1 int5ds to take legal      
cu/ody or responsibility = any *ildr5   
born z a result ( su* assi/$            
reproduction4  7,d7 ,coord9ation ) c]ta9
 o!r rules relat$ to transportation1    
insurance1 etc ,assi/$ reproduction %all
 be treat$ z m$ical c>e ref]r$ to 9     
p>agraph 7#a77;,a74  4  7b7 ,effective  
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4