Summary: S.965 — 112th Congress (2011-2012)All Information (Except Text)

There is one summary for S.965. Bill summaries are authored by CRS.

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Introduced in Senate (05/12/2011)

Family Act of 2011 - Amends the Internal Revenue Code to allow an income-based tax credit for 50% of qualified infertility treatment expenses. Allows $13,360 of such expenses to be taken into account for purposes of such credit for all taxable years. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.