In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C. § 213, furthers domination in American society. On its face, § 213 probably does not seem a likely candidate for being tagged as furthering domination. After all, this provision aims to alleviate extraordinary financial burdens on taxpayers who already suffer from significant medical problems — and who, by definition, lack the help of insurance to relieve those burdens. But, as laudable as this goal might be, careful attention to the text and context of § 213 reveals that it does not apply to all taxpayers equally. In fact, § 213 draws sharp distinctions between different types of families. Looking at this provision from the perspective of those who require the help of assisted reproductive technology to form a family, I explain how § 213 furthers the hegemony of the so-called traditional family and concomitantly contributes to the subordination of lesbian and gay families as well as many other nontraditional American families