I 

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. 

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 Access and Af5 fordability Act’’. 

6 SEC. 2. CREDIT FOR FERTILITY TREATMENTS. 

7 (a) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by inserting before section 24 the fol10 lowing new section: 


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

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli3 gible individual, there shall be allowed as a credit against 

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

5 amount equal to the assisted reproductive technology ex6 penses paid or incurred during the taxable year. 

7 ‘‘(b) LIMITATIONS.— 

8 ‘‘(1) DOLLAR LIMITATION.— 

9 ‘‘(A) IN GENERAL.—The amount of the 

10 credit under subsection (a) for any taxable year 

11 shall not exceed $20,000. 

12 ‘‘(B) SPECIAL RULE.—In the case of two 

13 individuals filing a joint return or an individual 

14 filing as a surviving spouse (as defined in sec15 tion 2(a)) with respect to a taxable year in 

16 which both individuals, or the individual and 

17 the spouse of such individual, incur assisted re18 productive technology expenses, subparagraph 

19 (A) shall be applied by substituting ‘$40,000’ 

20 for ‘$20,000’. 

21 ‘‘(2) INCOME LIMITATION.— 

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

23 allowable as a credit under subsection (a) for 

24 any taxable year shall be reduced (but not 

25 below zero) by an amount which bears the same 

26 ratio to the amount so allowable as— 


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

2 taxpayer’s adjusted gross income exceeds 

3 $200,000, bears to 

4 ‘‘(ii) $100,000. 

5 ‘‘(B) SPECIAL RULE.—In the case of a 

6 joint return or a surviving spouse (as defined in 

7 section 2(a)), subparagraph (A) shall be applied 

8 by substituting ‘$400,000’ for ‘$200,000’ and 

9 ‘$600,000’ for ‘$300,000’. 

10 ‘‘(C) DETERMINATION OF ADJUSTED

11 GROSS INCOME.—For purposes of subparagraph 

12 (A), adjusted gross income shall be determined 

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

14 ‘‘(3) DENIAL OF DOUBLE BENEFIT.— 

15 ‘‘(A) IN GENERAL.—Any assisted repro16 ductive technology expense taken into account 

17 for purposes of any deduction (or any credit 

18 other than the credit allowed under this section) 

19 shall be reduced by the amount of the credit al20 lowed under subsection (a) with respect to such 

21 expense. 

22 ‘‘(B) REIMBURSEMENT.—No credit shall 

23 be allowed under subsection (a) for any expense 

24 to the extent that payment for such expense is 


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1 made, or reimbursement for such expense is re2 ceived, under any insurance policy or otherwise. 

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

4 ‘‘(1) IN GENERAL.—If the credit allowable 

5 under subsection (a) exceeds the limitation imposed 

6 by section 26(a) for such taxable year reduced by 

7 the sum of the credits allowable under this subpart 

8 (other than this section and section 25D), such ex9 cess shall be carried to the succeeding taxable year 

10 and added to the credit allowable under subsection 

11 (a) for such succeeding taxable year. 

12 ‘‘(2) LIMITATION.—No credit may be carried 

13 forward under this subsection to any taxable year 

14 after the 5th taxable year after the taxable year in 

15 which the credit arose. For purposes of the pre16 ceding sentence, credits shall be treated as used on 

17 a first-in, first-out basis. 

18 ‘‘(d) ASSISTED REPRODUCTIVE TECHNOLOGY.—For 

19 purposes of this section, the term ‘assisted reproductive 

20 technology’ has the meaning given such term in section 

21 8 of the Fertility Clinic Success Rate and Certification 

22 Act of 1992 (42 U.S.C. 263a–7). 

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

24 section, the term ‘eligible individual’ means the taxpayer, 

25 the spouse of the taxpayer, or a dependent of the taxpayer. 


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1 ‘‘(f) SPECIAL RULES.— 

2 ‘‘(1) MARRIED COUPLES MUST FILE JOINT RE3 TURNS.—Rules similar to the rules of paragraphs 

4 (2), (3), and (4) of section 21(e) shall apply for pur5 poses of this section. 

6 ‘‘(2) DENIAL OF DOUBLE BENEFIT FOR DE7 PENDENTS.—No credit shall be allowed under this 

8 section to a taxpayer who is a dependent (as defined 

9 in section 152(a)) for assisted reproductive tech10 nology expenses for which a credit has been claimed 

11 by another taxpayer under this section.’’. 

12 (b) CONFORMING AMENDMENTS.— 

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

14 IV of subchapter A of chapter 1 of the Internal Rev15 enue Code of 1986 is amended by inserting after the 

16 item relating to section 23 the following new item: 

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

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

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

19 23A and 25D’’. 

20 (3) Section 25(e)(1)(C) of such Code is amend21 ed by inserting ‘‘, 23A,’’ after ‘‘23’’. 

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

23 this section shall apply to taxable years beginning after 

24 the date of the enactment of this Act. 

Æ 


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