119-hr1878

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1878 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1878

 To amend the Internal Revenue Code of 1986 to provide an income tax 
 credit for fertility treatments.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 5, 2025

 Mr. Lawler (for himself, Mr. Wittman, and Mrs. Luna) 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 provide an income tax 
 credit for fertility treatments.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``IVF Access and Affordability Act''.

SEC. 2. CREDIT FOR FERTILITY TREATMENTS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting before 

section 24 the following new section:

``

SEC. 23A. CREDIT FOR FERTILITY TREATMENTS.

 ``

    (a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to the assisted 
reproductive technology expenses paid or incurred during the taxable 
year.
 ``

    (b) Limitations.--
 ``

    (1) Dollar limitation.--
 ``
        (A) In general.--The amount of the credit under 
 subsection

    (a) for any taxable year shall not exceed 
 $20,000.
 ``
        (B) Special rule.--In the case of two individuals 
 filing a joint return or an individual filing as a 
 surviving spouse (as defined in 

section 2

    (a) ) with 
 respect to a taxable year in which both individuals, or 
 the individual and the spouse of such individual, incur 
 assisted reproductive technology expenses, subparagraph
        (A) shall be applied by substituting `$40,000' for 
 `$20,000'.
 ``

    (2) Income limitation.--
 ``
        (A) In general.--The amount otherwise allowable 
 as a credit under subsection

    (a) for any taxable year 
 shall be reduced (but not below zero) by an amount 
 which bears the same ratio to the amount so allowable 
 as--
 ``
            (i) the amount (if any) by which the 
 taxpayer's adjusted gross income exceeds 
 $200,000, bears to
 ``
            (ii) $100,000.
 ``
        (B) Special rule.--In the case of a joint return 
 or a surviving spouse (as defined in 

section 2

    (a) ), 
 subparagraph
        (A) shall be applied by substituting 
 `$400,000' for `$200,000' and `$200,000' for 
 `$100,000'.
 ``
            (C) Determination of adjusted gross income.--For 
 purposes of subparagraph
        (A) , adjusted gross income 
 shall be determined without regard to sections 911, 
 931, and 933.
 ``

    (3) Denial of double benefit.--
 ``
        (A) In general.--Any assisted reproductive 
 technology expense taken into account for purposes of 
 any deduction (or any credit other than the credit 
 allowed under this section) shall be reduced by the 
 amount of the credit allowed under subsection

    (a) with 
 respect to such expense.
 ``
        (B) Reimbursement.--No credit shall be allowed 
 under subsection

    (a) for any expense to the extent that 
 payment for such expense is made, or reimbursement for 
 such expense is received, under any insurance policy or 
 otherwise.
 ``
            (c) Carryforwards of Unused Credit.--
 ``

    (1) In general.--If the credit allowable under subsection

    (a) exceeds the limitation imposed by 

section 26

    (a) for such 
 taxable year reduced by the sum of the credits allowable under 
 this subpart (other than this section and 

section 25D), such 
 excess shall be carried to the succeeding taxable year and 
 added to the credit allowable under subsection

    (a) for such 
 succeeding taxable year.
 ``

    (2) Limitation.--No credit may be carried forward under 
 this subsection to any taxable year after the 5th taxable year 
 after the taxable year in which the credit arose. For purposes 
 of the preceding sentence, credits shall be treated as used on 
 a first-in, first-out basis.
 ``
            (d) Assisted Reproductive Technology.--For purposes of this 
section, the term `assisted reproductive technology' has the meaning 
given such term in 

section 8 of the Fertility Clinic Success Rate and 
Certification Act of 1992 (42 U.S.C. 263a-7).
 ``

    (e) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means the taxpayer, the spouse of the taxpayer, 
or a dependent of the taxpayer.
 ``

    (f) Special Rules.--
 ``

    (1) Married couples must file joint returns.--Rules 
 similar to the rules of paragraphs

    (2) ,

    (3) , and

    (4) of 

section 21

    (e) shall apply for purposes of this section.
 ``

    (2) Denial of double benefit for dependents.--No credit 
 shall be allowed under this section to a taxpayer who is a 
 dependent (as defined in 

section 152

    (a) ) for assisted 
 reproductive technology expenses for which a credit has been 
 claimed by another taxpayer under this section.''.

    (b) Conforming Amendments.--

    (1) The table of sections for subpart A of part IV of 
 subchapter A of chapter 1 of the Internal Revenue Code of 1986 
 is amended by inserting after the item relating to 

section 23 
 the following new item:

``

Sec. 23A. Credit for fertility treatments.''.

    (2) Section 23
            (c) (1) of such Code is amended by striking 
 ``

section 25D'' and inserting ``sections 23A and 25D''.

    (3) Section 25

    (e)

    (1)
            (C) of such Code is amended by 
 inserting ``, 23A,'' after ``23''.
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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