Tax break for fertility treatment: who gets it, and who doesn't
S. 2189 — Equal Access to Reproductive Care Act · Filed by Adam Schiff (D-CA) · Introduced Jun 26, 2025 · Referred to committee
Your members of Congress
Enter a ZIP to see where your representative and both senators stood on this bill.
Looked up on this device — your ZIP is never stored on our servers.
What it does
This bill amends the tax code to allow taxpayers to deduct assisted reproduction expenses—including IVF, egg/sperm donation, surrogacy, and related procedures—as medical expenses on their tax returns, just like other medical costs. Currently, these expenses are not deductible. The change applies to anyone pursuing fertility treatment to have or carry a child, and takes effect for tax years after the bill is signed into law.
Why we flagged it
The bill's sole operative mechanism is to expand the existing medical expense deduction under IRC §213(d) to include assisted reproduction. It is a straightforward tax-code amendment with no riders, no restrictions, and no hidden provisions.
What the text implies
- The deduction is available only to taxpayers with sufficient income and tax liability to benefit from itemizing deductions; lower-income households may see minimal or no tax benefit, potentially widening the gap in fertility-treatment access by income level.
- The bill does not address insurance coverage or out-of-pocket costs directly—it only provides a tax deduction after expenses are incurred, meaning families must still have cash flow to pay upfront.
The full analysis lists 3 implications of this text.
Who stands to gain
fertility clinics and IVF providers; egg and sperm banks; surrogacy agencies