H.R. 4639

[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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