I 

113TH CONGRESS 

1ST SESSION H. R. 1851 

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 HOUSE OF REPRESENTATIVES 

MAY 7, 2013 

Mr. LEWIS (for himself, Ms. MOORE, Mr. MCGOVERN, Mr. TIERNEY, and Mr. 

KEATING) 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 certain infertility 

treatments, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Family Act of 2013’’. 

5 SEC. 2. FINDINGS. 

6 Congress finds the following: 

7 (1) The American Society of Reproductive Med8 icine recognizes infertility as a disease, and the Cen9 ters for Disease Control and Prevention have deVerDate Mar 15 2010 04:23 May 09, 2013 Jkt 029200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1851.IH H1851

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1 scribed infertility as an emerging public health pri2 ority in the United States. Globally, the World 

3 Health Organization also formally recognizes infer4 tility as a disease. 

5 (2) According to the Centers for Disease Con6 trol and Prevention, approximately 3,000,000 Amer7 icans suffer from infertility. 

8 (3) A portion of those 3,000,000 people are 

9 cancer survivors who were diagnosed as infants, chil10 dren, or young adults. Their treatments included 

11 chemotherapy, radiation, and surgery which have led 

12 to irreparable damage to their reproductive systems. 

13 (4) Military families notably are also impacted 

14 by infertility as a result of lower extremity war inju15 ries arising from the perils of modern warfare. For 

16 active duty individuals, frequent changes in perma17 nent duty station, combat deployments, and training 

18 rotations complicate access to fertility treatments. In 

19 addition, active duty individuals or veterans have no 

20 coverage for in vitro fertilization (IVF) through their 

21 military health insurance and must pay out of pock22 et for those expenses, even within military treatment 

23 facilities. 

24 (5) For many, the cost of treatment for the dis25 ease of infertility is prohibitive. According to the 


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1 American Society for Reproductive Medicine, the 

2 cost per cycle of IVF is approximately $12,500, and 

3 on average couples require at least 2 cycles. Many 

4 couples have to choose between their desire to estab5 lish a family and their future financial well-being. 

6 (6) Medical insurance coverage for infertility 

7 treatments is sparse and inconsistent at the State 

8 level. Only 8 States have passed laws to require com9 prehensive infertility coverage, and under those 

10 State laws employer-sponsored plans are exempt; 

11 therefore, coverage for treatments such as IVF is 

12 limited. According to Mercer’s 2005 National Survey 

13 of Employer-Sponsored Health Plans, IVF was vol14 untarily covered by 19 percent of large employer15 sponsored health plans and only 11 percent of small 

16 employer-sponsored health plans. Even in States 

17 with coverage mandates, out-of-pocket expenses for 

18 these treatments are significant. 

19 (7) According to the latest National Survey of 

20 Family Growth, African-American and Hispanic 

21 women are more likely to be infertile than Caucasian 

22 women, yet studies indicate that they are less likely 

23 to use infertility services. 


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1 SEC. 3. CREDIT FOR CERTAIN INFERTILITY TREATMENTS. 

2 (a) IN GENERAL.—Subpart A of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by inserting before section 24 the fol5 lowing new section: 

6 ‘‘SEC. 23A. CREDIT FOR CERTAIN INFERTILITY TREAT7 MENTS. 

8 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli9 gible individual, there shall be allowed as a credit against 

10 the tax imposed by this chapter for the taxable year an 

11 amount equal to 50 percent of the qualified infertility 

12 treatment expenses paid or incurred during the taxable 

13 year. 

14 ‘‘(b) LIMITATIONS.— 

15 ‘‘(1) DOLLAR LIMITATION.—The amount of the 

16 credit under subsection (a) for any taxable year shall 

17 not exceed the excess (if any) of— 

18 ‘‘(A) the dollar amount in effect under sec19 tion 23(b)(1) for the taxable year, over 

20 ‘‘(B) the aggregate amount of the credits 

21 allowed under subsection (a) for all preceding 

22 taxable years. 

23 ‘‘(2) INCOME LIMITATION.— 

24 ‘‘(A) IN GENERAL.—The amount otherwise 

25 allowable as a credit under subsection (a) for 

26 any taxable year (determined after the applicaVerDate Mar 15 2010 04:23 May 09, 2013 Jkt 029200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1851.IH H1851

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1 tion of paragraph (1) and without regard to 

2 this paragraph and subsection (c)) shall be re3 duced (but not below zero) by an amount which 

4 bears the same ratio to the amount so allowable 

5 as— 

6 ‘‘(i) the amount (if any) by which the 

7 taxpayer’s adjusted gross income exceeds 

8 the dollar amount in effect under clause (i) 

9 of section 23(b)(2)(A); bears to 

10 ‘‘(ii) $40,000. 

11 ‘‘(B) DETERMINATION OF ADJUSTED

12 GROSS INCOME.—For purposes of subparagraph 

13 (A), adjusted gross income shall be determined 

14 without regard to sections 911, 931, and 933. 

15 ‘‘(3) DENIAL OF DOUBLE BENEFIT.— 

16 ‘‘(A) IN GENERAL.—No credit shall be al17 lowed under subsection (a) for any expense for 

18 which a deduction or credit is taken under any 

19 other provision of this chapter. 

20 ‘‘(B) GRANTS.—No credit shall be allowed 

21 under subsection (a) for any expense to the ex22 tent that reimbursement or other funds in com23 pensation for such expense are received under 

24 any Federal, State, or local program. 


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1 ‘‘(C) INSURANCE REIMBURSEMENT.—No 

2 credit shall be allowed under subsection (a) for 

3 any expense to the extent that payment for 

4 such expense is made, or reimbursement for 

5 such expense is received, under any insurance 

6 policy. 

7 ‘‘(4) LIMITATION BASED ON AMOUNT OF

8 TAX.—In the case of a taxable year to which section 

9 26(a)(2) does not apply, the credit allowed under 

10 subsection (a) for any taxable year shall not exceed 

11 the excess of— 

12 ‘‘(A) the sum of the regular tax liability 

13 (as defined in section 26(b)) plus the tax im14 posed by section 55; over 

15 ‘‘(B) the sum of the credits allowable 

16 under this subpart (other than this section) and 

17 section 27 for the taxable year. 

18 ‘‘(c) CARRYFORWARDS OF UNUSED CREDIT.— 

19 ‘‘(1) RULE FOR YEARS IN WHICH ALL PER20 SONAL CREDITS ALLOWED AGAINST REGULAR AND

21 ALTERNATIVE MINIMUM TAX.—In the case of a tax22 able year to which section 26(a)(2) applies, if the 

23 credit allowable under subsection (a) exceeds the 

24 limitation imposed by section 26(a)(2) for such tax25 able year reduced by the sum of the credits allowable 


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1 under this subpart (other than this section), such 

2 excess shall be carried to the succeeding taxable year 

3 and added to the credit allowable under subsection 

4 (a) for such succeeding taxable year. 

5 ‘‘(2) RULE FOR OTHER YEARS.—In the case of 

6 a taxable year to which section 26(a)(2) does not 

7 apply, if the credit allowable under subsection (a) 

8 exceeds the limitation imposed by subsection (b)(4) 

9 for such taxable year, such excess shall be carried to 

10 the succeeding taxable year and added to the credit 

11 allowable under subsection (a) for such succeeding 

12 taxable year. 

13 ‘‘(3) LIMITATION.—No credit may be carried 

14 forward under this subsection to any taxable year 

15 after the 5th taxable year after the taxable year in 

16 which the credit arose. For purposes of the pre17 ceding sentence, credits shall be treated as used on 

18 a first-in first-out basis. 

19 ‘‘(d) QUALIFIED INFERTILITY TREATMENT EX20 PENSES.—For purposes of this section— 

21 ‘‘(1) IN GENERAL.—The term ‘qualified infer22 tility treatment expenses’ means amounts paid or in23 curred for the treatment of infertility via in vitro 

24 fertilization if such treatment is— 


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1 ‘‘(A) provided by a licensed physician, li2 censed surgeon, or other licensed medical prac3 titioner, and 

4 ‘‘(B) administered with respect to a diag5 nosis of infertility by a physician licensed in the 

6 United States. 

7 ‘‘(2) TREATMENTS IN ADVANCE OF INFER8 TILITY ARISING FROM MEDICAL TREATMENTS.—In 

9 the case of expenses incurred in advance of a diag10 nosis of infertility for fertility preservation proce11 dures which are conducted prior to medical proce12 dures that, as determined by a physician licensed in 

13 the United States, may cause involuntary infertility 

14 or sterilization, such expenses shall be treated as 

15 qualified infertility treatment expenses— 

16 ‘‘(A) notwithstanding paragraph (1)(B), 

17 and 

18 ‘‘(B) without regard to whether a diagnosis 

19 of infertility subsequently results. 

20 Expenses for fertility preservation procedures in ad21 vance of a procedure designed to result in infertility 

22 or sterilization shall not be treated as qualified infer23 tility treatment expenses. 

24 ‘‘(3) INFERTILITY.—The term ‘infertility’ 

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1 nancy to live birth, including iatrogenic infertility re2 sulting from medical treatments such as chemo3 therapy, radiation or surgery. Such term does not 

4 include infertility or sterilization resulting from a 

5 procedure designed for such purpose. 

6 ‘‘(e) ELIGIBLE INDIVIDUAL.—For purposes of this 

7 section, the term ‘eligible individual’ means an indi8 vidual— 

9 ‘‘(1) who has been diagnosed with infertility by 

10 a physician licensed in the United States, or 

11 ‘‘(2) with respect to whom a physician licensed 

12 in the United States has made the determination de13 scribed in subsection (d)(2). 

14 ‘‘(f) FILING REQUIREMENTS.—Married taxpayers 

15 must file joint returns. Rules similar to the rules of para16 graphs (2), (3), and (4) of section 21(e) shall apply for 

17 purposes of this section.’’. 

18 (b) CONFORMING AMENDMENTS.— 

19 (1) The table of sections for subpart A of part 

20 IV of subchapter A of chapter 1 of the Internal Rev21 enue Code of 1986 is amended by inserting before 

22 the item relating to section 24 the following new 

23 item: 

‘‘Sec. 23A. Credit for certain infertility treatments.’’. 

24 (2) Section 23(c)(1) of such Code is amended 

25 by striking ‘‘25D’’ and inserting ‘‘23A, 25D,’’. 


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1 (3) Section 25(e)(1)(C) of such Code is amend2 ed by inserting ‘‘23A,’’ before ‘‘25D,’’. 

3 (4) Section 1400C(d) of such Code is amended 

4 by striking ‘‘section 25D’’ and inserting ‘‘sections 

5 23A and 25D’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2013. 

Æ 


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