Provides a tax deduction for fertility preservation services

This bill creates a federal tax deduction of up to $1,000 for individuals who pay for fertility preservation services, such as collecting, freezing, and storing eggs (ova). It directly affects people undergoing fertility treatments who incur these costs. The deduction applies to expenses included in federal adjusted gross income, limited to the $1,000 maximum per year. The provision takes effect for taxable years beginning January 1, 2025.