[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 965 Introduced in Senate (IS)]
112th CONGRESS
1st Session
S. 965
To amend the Internal Revenue Code of 1986 to provide an income tax
credit for the costs of certain infertility treatments, and for other
purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 12, 2011
Mrs. Gillibrand introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide an income tax
credit for the costs of certain infertility treatments, and for other
purposes.
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 ``Family Act of 2011''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) The World Health Organization formally recognizes
infertility as a disease, and the Centers for Disease Control
and Prevention have stated that infertility is an emerging
public health priority.
(2) According to the Centers for Disease Control and
Prevention, approximately 3,000,000 have infertility.
(3) Medical insurance coverage for infertility treatments
is sparse and inconsistent at the State level--only 8 States
have passed laws to require comprehensive infertility coverage,
and under those State laws most employer-sponsored plans are
exempt; therefore, coverage for treatments such as in vitro
fertilization is limited. According to Mercer's 2005 National
Survey of Employer-Sponsored Health Plans, in vitro
fertilization was covered by 19 percent of large employer-
sponsored health plans and only 11 percent of small employer-
sponsored health plans. Even in States with coverage mandates,
out-of-pocket expenses for these treatments are significant.
SEC. 3. CREDIT FOR CERTAIN 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 CERTAIN 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 aggregate amount of qualified
infertility treatment expenses which may be taken into account
under subsection (a) for all taxable years shall not exceed
$13,360 with respect to any eligible individual.
``(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
$150,000; 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) Denial of double benefit.--
``(A) In general.--No credit shall be allowed under
subsection (a) for any expense for which a deduction or
credit is taken under any other provision of this
chapter.
``(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.
``(4) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
``(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55; over
``(B) the sum of the credits allowable under this
subpart (other than this section) and section 27 for
the taxable year.
``(c) Carryforwards of Unused Credit.--
``(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), 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) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(4) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
``(3) 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 via in vitro fertilization if such
treatment is--
``(A) provided by a licensed physician, licensed
surgeon, or other licensed medical practitioner, and
``(B) administered with respect to a diagnosis of
infertility by a physician licensed in the United
States.
``(2) Treatments in advance of infertility arising from
medical treatments.--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--
``(A) notwithstanding paragraph (1)(B), and
``(B) without regard to whether a diagnosis of
infertility subsequently results.
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' means the
inability to conceive or to carry a pregnancy to live birth,
including iatrogenic infertility resulting from medical
treatments such as chemotherapy, radiation or surgery. Such
term 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).
``(f) Filing Requirements.--Married taxpayers 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.
``(g) Adjustments for Inflation.--
``(1) Dollar limitations.--In the case of a taxable year
beginning after December 31, 2012, the dollar amount in
subsection (b)(1) shall be increased by an amount equal to--
``(A) such dollar amount; multiplied by
``(B) 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 2011' for `calendar year 1992' in
subparagraph (B) thereof.
If any amount as increased under the preceding sentence is not
a multiple of $10, such amount shall be rounded to the nearest
multiple of $10.
``(2) Income limitation.--In the case of a taxable year
beginning after December 31, 2002, the dollar amount in
subsection (b)(2)(A)(i) shall be increased by an amount equal
to--
``(A) such dollar amount; multiplied by
``(B) 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 2001' for `calendar year 1992' in
subparagraph (B) thereof.
If any amount as increased under the preceding sentence is not
a multiple of $10, such amount shall be rounded to the nearest
multiple of $10.''.
(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 certain infertility treatments.''.
(2) Section 36C(b)(4) of such Code is amended by striking
``section 25D'' and inserting ``sections 23A and 25D''.
(3) Section 25(e)(1)(C)(ii) of such Code is amended by
inserting ``23A,'' before ``24,''.
(4) Section 25D(c)(1)(B) of such Code is amended by
striking ``section 27'' and inserting ``sections 23A and 27''.
(5) Section 1400C(d)(1) of such Code is amended by striking
``section 25D'' and inserting ``sections 23A and 25D''.
(6) Section 1400C(d)(2) 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, 2011.
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