[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9333 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9333

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 9, 2024

    Mr. Kean of New Jersey 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 certain 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 for Families Act''.

SEC. 2. CREDIT FOR CERTAIN 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 CERTAIN FERTILITY TREATMENTS.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the qualified fertility 
treatment expenses paid or incurred during the taxable year.
    ``(b) Dollar Limitation.--The amount of the credit allowed under 
subsection (a) for any taxable year shall not exceed $15,000.
    ``(c) Qualified Fertility Treatment Expenses.--For purposes of this 
section, the term `qualified fertility treatment expenses' means 
amounts paid or incurred for procedures intended to facilitate a 
pregnancy, including--
            ``(1) such treatments or procedures that involve the 
        handling of human egg, sperm, and embryo outside of the body, 
        including in vitro fertilization and maturation, egg and embryo 
        cryopreservation, egg and embryo donation, and intracytoplasmic 
        sperm injection, and
            ``(2) such treatments or procedures that do not involve the 
        handling of human egg, sperm, and embryo outside of the body, 
        including ovulation induction, genetic screening and diagnosis, 
        sperm cryopreservation, and intrauterine insemination.
    ``(d) 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.
    ``(e) Denial of Double Benefit.--
            ``(1) In general.--No credit shall be allowed under 
        subsection (a) for any expense for which a deduction or credit 
        is taken under any other provision of this chapter.
            ``(2) 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.''.
    (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 certain 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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