119-hr3091

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3091 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 3091

 To amend the Internal Revenue Code of 1986 to treat amounts paid for 
fertility treatments as medical expenses for purposes of health savings 
 accounts, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 April 30, 2025

Ms. Underwood 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 
fertility treatments as medical expenses for purposes of health savings 
 accounts, and for other purposes.

 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 ``Health Savings and Affordability for 
Fertility Act'' or the ``HSA for Fertility Act''.

SEC. 2. FERTILITY TREATMENTS TREATED AS MEDICAL EXPENSES FOR PURPOSES 
 OF HEALTH SAVINGS ACCOUNT.

    (a) In General.--

Section 223
            (d) (2) of the Internal Revenue Code of 
1986 is amended--

    (1) in subparagraph
        (A) , by inserting ``and fertility 
 treatments'' after ``products'', and

    (2) by adding at the end the following new subparagraph:
 ``
        (E) Fertility treatment.--For the purposes of 
 this paragraph, the term `fertility treatment' includes 
 the following:
 ``
            (i) Preservation (including long-term 
 storage) of human oocytes, sperm, or embryos 
 for later reproductive use.
 ``
            (ii) Artificial insemination, including 
 intravaginal insemination, intracervical 
 insemination, and intrauterine insemination.
 ``
            (iii) Assisted reproductive technology, 
 including in vitro fertilization and other 
 treatments or procedures in which reproductive 
 genetic material, such as oocytes, sperm, 
 fertilized eggs, and embryos, are handled, when 
 clinically appropriate.
 ``
            (iv) Medications prescribed as indicated 
 for fertility.
 ``
            (v) Gamete donation, including 
 reimbursement for an individual who agrees to 
 provide such material to an eligible individual 
 under a gamete donor agreement as well as 
 medical expenses associated with procuring such 
 material from the donor.''.

    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
            (c) No Inference.--Nothing contained in this section, or the 
amendments made thereby, shall be construed to--

    (1) create any inference with respect to any amounts paid 
 on or before such date, or

    (2) limit the continued treatment after such date of any 
 fertility-related expense not described in subsection
            (d) (2)
        (E) of 

section 223 of the Internal Revenue Code of 1986 (as added 
 by this Act) as a medical expense for purposes of such section.
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