Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1878 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1878
5	5	To amend the Internal Revenue Code of 1986 to provide an income tax
6	6	credit for fertility treatments.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH5, 2025
9	9	Mr. L
10	10	AWLER(for himself, Mr. WITTMAN, and Mrs. LUNA) introduced the
11	11	following bill; which was referred to the Committee on Ways and Means
12	12	A BILL
13	13	To amend the Internal Revenue Code of 1986 to provide
14	14	an income tax credit for fertility treatments.
15	15	Be it enacted by the Senate and House of Representa-1
16	16	tives of the United States of America in Congress assembled, 2
17	17	SECTION 1. SHORT TITLE. 3
18	18	This Act may be cited as the ‘‘IVF Access and Af-4
19	19	fordability Act’’. 5
20	20	SEC. 2. CREDIT FOR FERTILITY TREATMENTS. 6
21	21	(a) I
22	22	NGENERAL.—Subpart A of part IV of sub-7
23	23	chapter A of chapter 1 of the Internal Revenue Code of 8
24	24	1986 is amended by inserting before section 24 the fol-9
25	25	lowing new section: 10
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29	29	‘‘SEC. 23A. CREDIT FOR FERTILITY TREATMENTS. 1
30	30	‘‘(a) A
31	31	LLOWANCE OFCREDIT.—In the case of an eli-2
32	32	gible individual, there shall be allowed as a credit against 3
33	33	the tax imposed by this chapter for the taxable year an 4
34	34	amount equal to the assisted reproductive technology ex-5
35	35	penses paid or incurred during the taxable year. 6
36	36	‘‘(b) L
37	37	IMITATIONS.— 7
38	38	‘‘(1) D
39	39	OLLAR LIMITATION.— 8
40	40	‘‘(A) I
41	41	N GENERAL.—The amount of the 9
42	42	credit under subsection (a) for any taxable year 10
43	43	shall not exceed $20,000. 11
44	44	‘‘(B) S
45	45	PECIAL RULE.—In the case of two 12
46	46	individuals filing a joint return or an individual 13
47	47	filing as a surviving spouse (as defined in sec-14
48	48	tion 2(a)) with respect to a taxable year in 15
49	49	which both individuals, or the individual and 16
50	50	the spouse of such individual, incur assisted re-17
51	51	productive technology expenses, subparagraph 18
52	52	(A) shall be applied by substituting ‘$40,000’ 19
53	53	for ‘$20,000’. 20
54	54	‘‘(2) I
55	55	NCOME LIMITATION.— 21
56	56	‘‘(A) I
57	57	N GENERAL.—The amount otherwise 22
58	58	allowable as a credit under subsection (a) for 23
59	59	any taxable year shall be reduced (but not 24
60	60	below zero) by an amount which bears the same 25
61	61	ratio to the amount so allowable as— 26
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65	65	‘‘(i) the amount (if any) by which the 1
66	66	taxpayer’s adjusted gross income exceeds 2
67	67	$200,000, bears to 3
68	68	‘‘(ii) $100,000. 4
69	69	‘‘(B) S
70	70	PECIAL RULE.—In the case of a 5
71	71	joint return or a surviving spouse (as defined in 6
72	72	section 2(a)), subparagraph (A) shall be applied 7
73	73	by substituting ‘$400,000’ for ‘$200,000’ and 8
74	74	‘$200,000’ for ‘$100,000’. 9
75	75	‘‘(C) D
76	76	ETERMINATION OF ADJUSTED 10
77	77	GROSS INCOME.—For purposes of subparagraph 11
78	78	(A), adjusted gross income shall be determined 12
79	79	without regard to sections 911, 931, and 933. 13
80	80	‘‘(3) D
81	81	ENIAL OF DOUBLE BENEFIT .— 14
82	82	‘‘(A) I
83	83	N GENERAL.—Any assisted repro-15
84	84	ductive technology expense taken into account 16
85	85	for purposes of any deduction (or any credit 17
86	86	other than the credit allowed under this section) 18
87	87	shall be reduced by the amount of the credit al-19
88	88	lowed under subsection (a) with respect to such 20
89	89	expense. 21
90	90	‘‘(B) R
91	91	EIMBURSEMENT.—No credit shall 22
92	92	be allowed under subsection (a) for any expense 23
93	93	to the extent that payment for such expense is 24
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97	97	made, or reimbursement for such expense is re-1
98	98	ceived, under any insurance policy or otherwise. 2
99	99	‘‘(c) C
100	100	ARRYFORWARDS OF UNUSEDCREDIT.— 3
101	101	‘‘(1) I
102	102	N GENERAL.—If the credit allowable 4
103	103	under subsection (a) exceeds the limitation imposed 5
104	104	by section 26(a) for such taxable year reduced by 6
105	105	the sum of the credits allowable under this subpart 7
106	106	(other than this section and section 25D), such ex-8
107	107	cess shall be carried to the succeeding taxable year 9
108	108	and added to the credit allowable under subsection 10
109	109	(a) for such succeeding taxable year. 11
110	110	‘‘(2) L
111	111	IMITATION.—No credit may be carried 12
112	112	forward under this subsection to any taxable year 13
113	113	after the 5th taxable year after the taxable year in 14
114	114	which the credit arose. For purposes of the pre-15
115	115	ceding sentence, credits shall be treated as used on 16
116	116	a first-in, first-out basis. 17
117	117	‘‘(d) A
118	118	SSISTEDREPRODUCTIVETECHNOLOGY.—For 18
119	119	purposes of this section, the term ‘assisted reproductive 19
120	120	technology’ has the meaning given such term in section 20
121	121	8 of the Fertility Clinic Success Rate and Certification 21
122	122	Act of 1992 (42 U.S.C. 263a–7). 22
123	123	‘‘(e) E
124	124	LIGIBLEINDIVIDUAL.—For purposes of this 23
125	125	section, the term ‘eligible individual’ means the taxpayer, 24
126	126	the spouse of the taxpayer, or a dependent of the taxpayer. 25
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130	130	‘‘(f) SPECIALRULES.— 1
131	131	‘‘(1) M
132	132	ARRIED COUPLES MUST FILE JOINT RE -2
133	133	TURNS.—Rules similar to the rules of paragraphs 3
134	134	(2), (3), and (4) of section 21(e) shall apply for pur-4
135	135	poses of this section. 5
136	136	‘‘(2) D
137	137	ENIAL OF DOUBLE BENEFIT FOR DE -6
138	138	PENDENTS.—No credit shall be allowed under this 7
139	139	section to a taxpayer who is a dependent (as defined 8
140	140	in section 152(a)) for assisted reproductive tech-9
141	141	nology expenses for which a credit has been claimed 10
142	142	by another taxpayer under this section.’’. 11
143	143	(b) C
144	144	ONFORMINGAMENDMENTS.— 12
145	145	(1) The table of sections for subpart A of part 13
146	146	IV of subchapter A of chapter 1 of the Internal Rev-14
147	147	enue Code of 1986 is amended by inserting after the 15
148	148	item relating to section 23 the following new item: 16
149	149	‘‘Sec. 23A. Credit for fertility treatments.’’.
150	150	(2) Section 23(c)(1) of such Code is amended 17
151	151	by striking ‘‘section 25D’’ and inserting ‘‘sections 18
152	152	23A and 25D’’. 19
153	153	(3) Section 25(e)(1)(C) of such Code is amend-20
154	154	ed by inserting ‘‘, 23A,’’ after ‘‘23’’. 21
155	155	(c) E
156	156	FFECTIVEDATE.—The amendments made by 22
157	157	this section shall apply to taxable years beginning after 23
158	158	the date of the enactment of this Act. 24
159	159	Æ
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