I
119THCONGRESS
1
STSESSION H. R. 1427
To amend the Internal Revenue Code of 1986 to increase the amount of
the adoption credit and to establish the in vitro fertilization expenses credit.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY18, 2025
Mr. M
ACKENZIEintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the amount of the adoption credit and to establish the
in vitro fertilization expenses credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. INCREASE IN ADOPTION CREDIT AMOUNT. 3
(a) I
NGENERAL.— 4
(1) I
NCREASE IN CREDIT FOR ADOPTION OF 5
CHILD WITH SPECIAL NEEDS .—Section 23(a)(3) of 6
the Internal Revenue Code of 1986 is amended— 7
(A) in the heading, by striking ‘‘
$10,000’’ 8
and inserting ‘‘
$25,000’’, and 9
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(B) by striking ‘‘$10,000’’ and inserting 1
‘‘$25,000’’. 2
(2) I
NCREASE IN MAXIMUM CREDIT AMOUNT .— 3
Section 23(b)(1) of such Code is amended by strik-4
ing ‘‘$10,000’’ and inserting ‘‘$25,000’’. 5
(b) C
HANGE INBASEYEAR FORINFLATIONADJUST-6
MENT.—Section 23(h) of such Code is amended to read 7
as follows: 8
‘‘(h) A
DJUSTMENTS FOR INFLATION.— 9
‘‘(1) I
N GENERAL.—In the case of a taxable 10
year beginning after December 31, 2025, each of the 11
dollar amounts in subsection (a)(3) and paragraphs 12
(1) and (2)(A)(i) of subsection (b) shall be increased 13
by an amount equal to— 14
‘‘(A) such dollar amount, multiplied by 15
‘‘(B) The cost-of-living adjustment deter-16
mined under section 1(f)(3) for the calendar 17
year in which the taxable year begins, deter-18
mined by substituting ‘calendar year 2024’ for 19
‘calendar year 2016’ in subparagraph (A)(ii) 20
thereof. 21
‘‘(2) R
OUNDING.—If any amount as increased 22
under paragraph (1)is not a multiple of $10, such 23
amount shall be rounded to the nearest multiple of 24
$10. 25
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‘‘(3) SPECIAL RULE FOR INCOME LIMITA -1
TION.—In the case of the dollar amount in sub-2
section (b)(2)(A)(i), paragraph (1) shall be ap-3
plied— 4
‘‘(A) by substituting ‘2002’ for ‘2024’ in 5
the matter preceding subparagraph (A), and 6
‘‘(B) by substituting ‘calendar year 2001’ 7
for ‘calendar year 2023’ in subparagraph (B) 8
thereof.’’. 9
(c) E
FFECTIVEDATE.—The amendments made by 10
this section shall apply to taxable years beginning after 11
December 31, 2024. 12
SEC. 2. IN VITRO FERTILIZATION EXPENSES CREDIT. 13
(a) I
NGENERAL.—Part IV of subchapter A of chap-14
ter 1 of the Internal Revenue Code of 1986 is amended 15
by inserting after section 25E the following new section: 16
‘‘SEC. 25F. IN VITRO FERTILIZATION EXPENSES. 17
‘‘(a) C
REDITALLOWED.—In the case of an indi-18
vidual, there shall be allowed as a credit against the tax 19
imposed by this chapter the amount of the qualified in 20
vitro fertilization expenses paid or incurred by the tax-21
payer during the taxable year. 22
‘‘(b) Q
UALIFIED IN VITROFERTILIZATIONEX-23
PENSES.—For purposes of this section, the term ‘qualified 24
in vitro fertilization expenses’ means amounts paid or in-25
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curred for medical care (as defined in section 213(d)) re-1
lating to in vitro fertilization for the taxpayer (or the tax-2
payer’s spouse, in the case of a joint return). 3
‘‘(c) N
ODOUBLEBENEFIT.—Any qualified in vitro 4
fertilization expense which would (but for this subsection) 5
be taken into account for purposes of any deduction (or 6
any credit other than the credit allowed under this section) 7
shall be reduced by the amount of the credit allowed under 8
subsection (a) with respect to such expense.’’. 9
(b) C
LERICALAMENDMENT.—The table of sections 10
for Part IV of subchapter A of chapter 1 of such Code 11
is amended by inserting after the item relating to section 12
25E the following new item: 13
‘‘Sec. 25F. In vitro fertilization expenses.’’.
(c) EFFECTIVEDATE.—The amendments made by 14
this shall apply to amounts paid or incurred after the date 15
of the enactment of this section. 16
Æ
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