Equal Access to Reproductive Care Act
Summary
The Equal Access to Reproductive Care Act aims to amend the Internal Revenue Code of 1986, specifically Section 213(d), to include certain assisted reproduction expenses as medical expenses for tax purposes. This would allow individuals and couples to deduct these expenses, potentially reducing their tax burden. The bill defines 'assisted reproduction' broadly, encompassing various methods and services intended to achieve pregnancy, including surrogacy.
Expected Effects
If enacted, this bill would effectively reduce the after-tax cost of assisted reproductive technologies (ART) for those who utilize them. This could increase access to these technologies for individuals and couples who might otherwise find them unaffordable. The change would apply to taxable years beginning after the enactment date.
Potential Benefits
- Makes assisted reproductive technologies more affordable by allowing a tax deduction.
- Broadens access to fertility treatments for individuals and couples.
- Recognizes assisted reproduction as a legitimate form of medical care.
- May encourage innovation and growth in the reproductive healthcare sector.
- Could lead to increased family formation for those struggling with infertility.
Potential Disadvantages
- Could increase the complexity of tax filings and require specific documentation.
- May disproportionately benefit higher-income individuals who are more likely to afford ART even with a deduction.
- Potential strain on the IRS to interpret and enforce the new regulations.
- May raise ethical concerns for some regarding the definition and scope of assisted reproduction.
- The cost of the tax deduction could slightly increase the tax burden on other taxpayers.
Constitutional Alignment
The bill's alignment with the US Constitution is primarily related to the general welfare clause (Preamble) and the power of Congress to lay and collect taxes (Article I, Section 8). The bill aims to promote the general welfare by potentially enabling more people to form families. The act falls under the purview of Congress's power to modify the tax code.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).