HR 4639
Infertility Treatment Affordability Act of 2025
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Infertility Treatment Affordability Act of 2025 creates a tax credit for eligible individuals to help cover the costs of infertility treatments. The credit is equal to 50% of qualified infertility treatment expenses, up to a maximum amount adjusted for income and inflation. The credit is limited to $5,000 per year, with an inflation adjustment, and can be carried forward to subsequent years, but with a five-year limit. The bill also clarifies definitions related to infertility treatment and eligible individuals, and specifies that the credit cannot be claimed for expenses reimbursed by insurance or government programs.
Key provisions
- Provides a 50% tax credit for qualified infertility treatment expenses.
- The credit is capped at $5,000 per year, adjusted for inflation.
- The credit is phased out based on the taxpayer’s adjusted gross income.
- Allows for carryforward of unused credits for up to five years.
- Defines ‘qualified infertility treatment expenses’ as treatments provided by licensed medical practitioners.
- Includes fertility preservation procedures in the definition of qualified expenses.
- Excludes expenses for procedures designed to result in infertility.
- Requires married couples to file jointly to claim the credit.
Who is affected
- Individuals and couples seeking infertility treatment.
- Taxpayers with incomes above a certain threshold.
- Healthcare providers offering infertility treatments.
- The federal government (due to potential impact on tax revenue).
- Insurance companies (due to potential changes in reimbursement policies).
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.
119th CONGRESS — 1st Session
H. R. 4639
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to provide an income tax credit for the costs of infertility treatments.
This Act may be cited as the Infertility Treatment Affordability Act of 2025
.
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:
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.
The amount of the credit under subsection (a) for any taxable year shall not exceed the excess (if any) of—
the dollar amount in effect under section 23(b)(1) for the taxable year, over
the aggregate amount of the credits allowed under subsection (a) for all preceding taxable years.
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—
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
$40,000.
For purposes of subparagraph (A), adjusted gross income shall be determined without regard to sections 911, 931, and 933.
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.
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—
such dollar amount, multiplied by
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.
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.
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.
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.
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.
For purposes of this section—
The term qualified infertility treatment expenses means amounts paid or incurred for the treatment of infertility if such treatment is provided—
pursuant to a diagnosis of infertility by a physician licensed in the United States.
For purposes of this section:
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—
notwithstanding paragraph (1)(B), and
without regard to whether a diagnosis of infertility subsequently results.
The term infertility—
means the inability to conceive or to carry a pregnancy to live birth,
includes iatrogenic infertility resulting from medical treatments such as chemotherapy, radiation, or surgery, and
does not include infertility or sterilization resulting from a procedure designed for such purpose.
For purposes of this section, the term eligible individual means an individual—
who has been diagnosed with infertility by a physician licensed in the United States, or
with respect to whom a physician licensed in the United States has made the determination described in subsection (d)(2)(A).
Rules similar to the rules of paragraphs (2), (3), and (4) of section 21(e) shall apply for purposes of this section.
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:
Section 23(c)(1) of such Code is amended by striking section 25D
and inserting sections 23A and 25D
.
Section 25(e)(1)(C) of such Code is amended by inserting , 23A,
after 23
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.