This bill amends the Internal Revenue Code of 1986 to classify certain assisted reproduction expenses as deductible medical care expenses for taxpayers. It expands the definition of "medical care" under Section 213(d) to explicitly include assisted reproduction. This change aims to provide financial relief for individuals pursuing family building by making these costs tax-deductible. The legislation broadly defines "assisted reproduction" to cover a range of methods, treatments, procedures, and services intended to effectuate a pregnancy and carry it to term. This comprehensive definition includes procedures such as in vitro fertilization (IVF) , intrauterine insemination (IUI), gamete and embryo donation, and both traditional and gestational reproductive surrogacy. Importantly, these expenses are treated as medical care for the taxpayer, spouse, or dependent who intends to take legal custody or responsibility for any children born from such assisted reproduction, with the changes applying to taxable years beginning after the Act's enactment.