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