I 

118TH CONGRESS 

2D SESSION H. R. 9333 

To amend the Internal Revenue Code of 1986 to provide an income tax 

credit for the costs of certain fertility treatments. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 9, 2024 

Mr. KEAN of New Jersey 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 fertility 

treatments. 

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 ‘‘IVF for Families Act’’. 

5 SEC. 2. CREDIT FOR CERTAIN FERTILITY TREATMENTS. 

6 (a) IN GENERAL.—Subpart A of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of 

8 1986 is amended by inserting before section 24 the fol9 lowing new section: 


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1 ‘‘SEC. 23A. CREDIT FOR CERTAIN FERTILITY TREATMENTS. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in3 dividual, there shall be allowed as a credit against the tax 

4 imposed by this chapter for the taxable year an amount 

5 equal to the qualified fertility treatment expenses paid or 

6 incurred during the taxable year. 

7 ‘‘(b) DOLLAR LIMITATION.—The amount of the cred8 it allowed under subsection (a) for any taxable year shall 

9 not exceed $15,000. 

10 ‘‘(c) QUALIFIED FERTILITY TREATMENT EX11 PENSES.—For purposes of this section, the term ‘qualified 

12 fertility treatment expenses’ means amounts paid or in13 curred for procedures intended to facilitate a pregnancy, 

14 including— 

15 ‘‘(1) such treatments or procedures that involve 

16 the handling of human egg, sperm, and embryo out17 side of the body, including in vitro fertilization and 

18 maturation, egg and embryo cryopreservation, egg 

19 and embryo donation, and intracytoplasmic sperm 

20 injection, and 

21 ‘‘(2) such treatments or procedures that do not 

22 involve the handling of human egg, sperm, and em23 bryo outside of the body, including ovulation induc24 tion, genetic screening and diagnosis, sperm 

25 cryopreservation, and intrauterine insemination. 


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1 ‘‘(d) MARRIED COUPLES MUST FILE JOINT RE2 TURNS.—Rules similar to the rules of paragraphs (2), (3), 

3 and (4) of section 21(e) shall apply for purposes of this 

4 section. 

5 ‘‘(e) DENIAL OF DOUBLE BENEFIT.— 

6 ‘‘(1) IN GENERAL.—No credit shall be allowed 

7 under subsection (a) for any expense for which a de8 duction or credit is taken under any other provision 

9 of this chapter. 

10 ‘‘(2) INSURANCE REIMBURSEMENT.—No credit 

11 shall be allowed under subsection (a) for any ex12 pense to the extent that payment for such expense 

13 is made, or reimbursement for such expense is re14 ceived, under any insurance policy.’’. 

15 (b) CONFORMING AMENDMENTS.— 

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

17 IV of subchapter A of chapter 1 of the Internal Rev18 enue Code of 1986 is amended by inserting after the 

19 item relating to section 23 the following new item: 

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

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

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

22 23A and 25D’’. 

23 (3) Section 25(e)(1)(C) of such Code is amend24 ed by inserting ‘‘, 23A,’’ after ‘‘23’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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