The main purpose of this legislation is to allow taxpayers to treat certain expenses related to assisted reproduction as medical expenses. This change aims to make it easier for individuals and couples seeking to start families through assisted reproductive technologies to manage the financial burden associated with these procedures. Key provisions of the legislation include a clear definition of what constitutes assisted reproduction. This encompasses a variety of methods and treatments aimed at achieving pregnancy, such as in vitro fertilization, gamete and embryo donation, and surrogacy.