Equal Access to Reproductive Care Act

This bill amends the tax code to allow taxpayers to deduct certain assisted reproductive expenses as medical costs. It defines "assisted reproduction" to include services like in vitro fertilization, egg/sperm donation, and surrogacy (both traditional and gestational). Taxpayers can claim these expenses as medical deductions if they intend to take legal custody of children born through these methods. The change applies to tax years starting after the bill's enactment, directly affecting individuals using these reproductive services who file federal tax returns.