HR 1878
IVF Access and Affordability Act
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- Passed House
- Passed Senate
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Bill overview
The IVF Access and Affordability Act proposes a new income tax credit for expenses related to assisted reproductive technology (ART). Eligible individuals can claim a credit up to $20,000 per year, with a higher limit of $40,000 for married couples or surviving spouses. The credit is phased out based on adjusted gross income, with higher earners receiving a smaller credit amount. Unused credits can be carried forward for a limited number of years.
Key provisions
- Provides an income tax credit for qualified assisted reproductive technology (ART) expenses.
- The maximum credit is $20,000 for individuals and $40,000 for married couples filing jointly.
- The credit is reduced based on adjusted gross income.
- Unused credits can be carried forward for up to five years.
- The credit applies to taxpayers, their spouses, and dependents.
- Married couples must file jointly to claim the full credit amount.
- The credit is defined using the definition from the Fertility Clinic Success Rate and Certification Act of 1992.
- Reimbursement from insurance policies or other sources reduces the credit amount.
Who is affected
- Taxpayers
- Married couples
- Surviving spouses
- Dependents of taxpayers
- Fertility clinics
Notable changes
- Establishes a new federal tax credit for ART expenses.
- Creates a phased-out credit based on income levels.
Sponsors
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Primary sponsor
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119th CONGRESS — 1st Session
H. R. 1878
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to provide an income tax credit for fertility treatments.
This Act may be cited as the IVF Access and Affordability Act
.
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 the assisted reproductive technology expenses paid or incurred during the taxable year.
The amount of the credit under subsection (a) for any taxable year shall not exceed $20,000.
$40,000for
$20,000.
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—
the amount (if any) by which the taxpayer’s adjusted gross income exceeds $200,000, bears to
$100,000.
$400,000for
$200,000and
$200,000for
$100,000.
For purposes of subparagraph (A), adjusted gross income shall be determined without regard to sections 911, 931, and 933.
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.
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.
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 eligible individual means the taxpayer, the spouse of the taxpayer, or a dependent of the taxpayer.
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 after the item relating to section 23 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 the date of the enactment of this Act.