[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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