I
119THCONGRESS
1
STSESSION H. R. 2810
To amend the Internal Revenue Code of 1986 to treat amounts paid for
private umbilical cord blood, or umbilical cord tissue, banking services
as medical care expenses.
IN THE HOUSE OF REPRESENTATIVES
APRIL10, 2025
Mr. A
RRINGTON(for himself, Mr. PANETTA, and Mr. DAVISof North Caro-
lina) introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat
amounts paid for private umbilical cord blood, or umbil-
ical cord tissue, banking services as medical care ex-
penses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Family Cord Blood 4
Banking Act’’. 5
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•HR 2810 IH
SEC. 2. AMOUNTS PAID FOR PRIVATE UMBILICAL CORD 1
BLOOD, OR UMBILICAL CORD TISSUE, BANK-2
ING SERVICES TREATED AS MEDICAL CARE 3
EXPENSES. 4
(a) I
NGENERAL.—Section 213(d)(1) of the Internal 5
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 6
end of subparagraph (C), by striking the period at the end 7
of subparagraph (D) and inserting ‘‘, or’’, and by inserting 8
after subparagraph (D) the following new subparagraph: 9
‘‘(E) for private umbilical cord blood, or 10
umbilical cord tissue, banking services provided 11
by any accredited bank which is in compliance 12
with the regulations under section 361 of the 13
Public Health Service Act (42 U.S.C. 264).’’. 14
(b) E
FFECTIVEDATE.—The amendments made by 15
this section shall apply to taxable years beginning after 16
December 31, 2024. 17
Æ
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