Provides a tax deduction for fertility preservation services

This bill would allow individuals to claim a federal tax deduction of up to $1,000 for costs related to fertility preservation services, specifically including the collection, freezing, preservation, and storage of eggs. It directly affects people who pay for these services, such as those undergoing fertility treatments before medical procedures or for personal preservation. The deduction applies to expenses that would otherwise count toward federal adjusted gross income, with the provision taking effect for taxable years beginning January 1, 2025. The bill defines "fertility preservation services" narrowly to cover only egg-related preservation methods.