119-hr4639

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4639 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 4639

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

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 July 23, 2025

 Mr. Carey (for himself, Mr. Landsman, and Mr. Miller of Ohio) 
 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 the costs of infertility 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 ``Infertility Treatment Affordability 
Act of 2025''.

SEC. 2. CREDIT FOR INFERTILITY 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 INFERTILITY 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 50 percent of the 
qualified infertility treatment expenses paid or incurred during the 
taxable year.
 ``

    (b) Limitations.--
 ``

    (1) Dollar limitation.--The amount of the credit under 
 subsection

    (a) for any taxable year shall not exceed the excess 
 (if any) of--
 ``
        (A) the dollar amount in effect under 

section 23

    (b)

    (1) for the taxable year, over
 ``
        (B) the aggregate amount of the credits allowed 
 under subsection

    (a) for all preceding taxable years.
 ``

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

    (a) for any taxable year 
 (determined after the application of paragraph

    (1) and 
 without regard to this paragraph and subsection
            (c) ) 
 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 the 
 dollar amount in effect under clause
            (i) of 
 

section 23

    (b)

    (2)
        (A) , bears to
 ``
            (ii) $40,000.
 ``
        (B) 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) Portion of credit refundable.--
 ``
        (A) In general.--So much of the credit allowed 
 under subsection

    (a) for any taxable year (determined 
 after the applications of paragraphs

    (1) and

    (2) ) as 
 does not exceed $5,000 shall be treated as a credit 
 allowed under subpart C and not as a credit allowed 
 under this subpart.
 ``
        (B) Adjustments for inflation.--
 ``
            (i) In general.--In the case of a taxable 
 year beginning after December 31, 2025, the 
 $5,000 amount in subparagraph
        (A) shall be 
 increased by an amount equal to--
 ``
            (I) such dollar amount, 
 multiplied by
 ``
            (II) the cost-of-living 
 adjustment determined under 

section 1

    (f)

    (3) for the calendar year in which 
 the taxable year begins, determined by 
 substituting `calendar year 2024' for 
 `calendar year 2016' in subparagraph
        (A)
            (ii) thereof.
 ``
            (ii) Rounding.--If any amount as 
 increased under clause
            (i) is not a multiple of 
 $10, such amount shall be rounded to the 
 nearest multiple of $10.
 ``

    (4) Denial of double benefit.--
 ``
        (A) In general.--Any qualified infertility 
 treatment 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) Grants.--No credit shall be allowed under 
 subsection

    (a) for any expense to the extent that 
 reimbursement or other funds in compensation for such 
 expense are received under any Federal, State, or local 
 program.
 ``
            (C) Insurance 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.
 ``
            (c) Carryforwards of Unused Credit.--
 ``

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

    (a) which is allowed under this subpart 
 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) Qualified Infertility Treatment Expenses.--For purposes of 
this section--
 ``

    (1) In general.--The term `qualified infertility 
 treatment expenses' means amounts paid or incurred for the 
 treatment of infertility if such treatment is provided--
 ``
        (A) by a physician, or other medical 
 practitioner, licensed in the United States, and
 ``
        (B) pursuant to a diagnosis of infertility by a 
 physician licensed in the United States.
 ``

    (2) Treatments in advance of infertility arising from 
 medical treatments.--For purposes of this section:
 ``
        (A) In general.--In the case of expenses incurred 
 in advance of a diagnosis of infertility for fertility 
 preservation procedures which are conducted prior to 
 medical procedures that, as determined by a physician 
 licensed in the United States, may cause involuntary 
 infertility or sterilization, such expenses shall be 
 treated as qualified infertility treatment expenses--
 ``
            (i) notwithstanding paragraph

    (1)
        (B) , and
 ``
            (ii) without regard to whether a 
 diagnosis of infertility subsequently results.
 ``
        (B) Exception for procedures designed to result 
 in infertility.--Expenses for fertility preservation 
 procedures in advance of a procedure designed to result 
 in infertility or sterilization shall not be treated as 
 qualified infertility treatment expenses.
 ``

    (3) Infertility.--The term `infertility'--
 ``
        (A) means the inability to conceive or to carry a 
 pregnancy to live birth,
 ``
        (B) includes iatrogenic infertility resulting 
 from medical treatments such as chemotherapy, 
 radiation, or surgery, and
 ``
            (C) does not include infertility or sterilization 
 resulting from a procedure designed for such purpose.
 ``

    (e) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means an individual--
 ``

    (1) who has been diagnosed with infertility by a 
 physician licensed in the United States, or
 ``

    (2) with respect to whom a physician licensed in the 
 United States has made the determination described in 
 subsection
            (d) (2)
        (A) .
 ``

    (f) 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.''.

    (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 before the item relating to 

section 24 
 the following new item:

``

Sec. 23A. Credit for infertility 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 December 31, 2024.
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