𝗜𝗻 𝗮 𝗯𝗹𝗼𝘄 𝘁𝗵𝗲 𝗺𝗮𝗹𝗲 𝘀𝗮𝗺𝗲 𝘀𝗲𝘅 𝗺𝗮𝗿𝗿𝗶𝗲𝗱 𝗰𝗼𝘂𝗽𝗹𝗲𝘀 𝘄𝗮𝗻𝘁𝗶𝗻𝗴 𝘁𝗼 𝗵𝗮𝘃𝗲 𝗮 𝗯𝗮𝗯𝘆 𝘁𝗵𝗲 𝗜𝗥𝗦 𝗵𝗮𝘀 𝗶𝘀𝘀𝘂𝗲𝘀 𝗣𝗿𝗶𝘃𝗮𝘁𝗲 𝗟𝗲𝘁𝘁𝗲𝗿 𝗥𝘂𝗶𝗻𝗴 𝟮𝟬𝟮𝟭𝟭𝟰𝟬𝟬𝟭.
The ruling limits medical deductions to, only medical costs directly attributable to the couple. According to the IRS the couple could deduct, as medical expenses, only fees and costs directly attributable to their own medical care, such as sperm donation and freezing.
Since expenses involving egg donation, IVF, and gestational surrogacy are incurred for someone who isn’t the taxpayer, the taxpayer’s spouse or the taxpayer’s dependent, payments related to those services are not deductible as medical expenses under Code Sec. 213.