[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9269 Introduced in House (IH)]
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118th CONGRESS
2d Session
H. R. 9269
To amend the Internal Revenue Code of 1986 to provide an income tax
credit for fertility treatments.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 2, 2024
Mr. Lawler (for himself and Mr. Molinaro) 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 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 Access and Affordability Act''.
SEC. 2. CREDIT FOR 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 FERTILITY 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 the assisted
reproductive technology expenses paid or incurred during the taxable
year.
``(b) Limitations.--
``(1) Dollar limitation.--
``(A) In general.--The amount of the credit under
subsection (a) for any taxable year shall not exceed
$20,000.
``(B) Special rule.--In the case of two individuals
filing a joint return or an individual filing as a
surviving spouse (as defined in section 2(a)) with
respect to a taxable year in which both individuals, or
the individual and the spouse of such individual, incur
assisted reproductive technology expenses, subparagraph
(A) shall be applied by substituting `$40,000' for
`$20,000'.
``(2) Income limitation.--
``(A) In general.--The amount otherwise allowable
as a credit under subsection (a) for any taxable year
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
$200,000, bears to
``(ii) $100,000.
``(B) Special rule.--In the case of a joint return
or a surviving spouse (as defined in section 2(a)),
subparagraph (A) shall be applied by substituting
`$400,000' for `$200,000' and `$600,000' for
`$300,000'.
``(C) 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) Denial of double benefit.--
``(A) In general.--Any assisted reproductive
technology 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) 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 or
otherwise.
``(c) Carryforwards of Unused Credit.--
``(1) In general.--If the credit allowable under subsection
(a) 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) Assisted Reproductive Technology.--For purposes of this
section, the term `assisted reproductive technology' has the meaning
given such term in section 8 of the Fertility Clinic Success Rate and
Certification Act of 1992 (42 U.S.C. 263a-7).
``(e) Eligible Individual.--For purposes of this section, the term
`eligible individual' means the taxpayer, the spouse of the taxpayer,
or a dependent of the taxpayer.
``(f) Special Rules.--
``(1) 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.
``(2) Denial of double benefit for dependents.--No credit
shall be allowed under this section to a taxpayer who is a
dependent (as defined in section 152(a)) for assisted
reproductive technology expenses for which a credit has been
claimed by another taxpayer under 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 after the item relating to section 23
the following new item:
``Sec. 23A. Credit for 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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