I 
119TH CONGRESS 
1ST SESSION H. R. 4639 
To amend the Internal Revenue Code of 1986 to provide an income tax 
credit for the costs of infertility treatments. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 23, 2025 
Mr. CAREY (for himself, Mr. LANDSMAN, and Mr. MILLER of Ohio) 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 infertility treatments. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Infertility Treatment 
Affordability Act of 2025’’. 
SEC. 2. CREDIT FOR INFERTILITY TREATMENTS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting before section 24 the fol-
lowing new section: 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘SEC. 23A. CREDIT FOR INFERTILITY TREATMENTS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible 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. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.—The amount of the 
credit under subsection (a) for any taxable year shall 
not exceed the excess (if any) of— 
‘‘(A) the dollar amount in effect under sec-
tion 23(b)(1) for the taxable year, over 
‘‘(B) the aggregate amount of the credits 
allowed under subsection (a) for all preceding 
taxable years. 
‘‘(2) INCOME LIMITATION.— 
‘‘(A) IN GENERAL.—The amount otherwise 
allowable as a credit under subsection (a) for 
any taxable year (determined after the applica-
tion of paragraph (1) and without regard to 
this paragraph and subsection (c)) shall be re-
duced (but not below zero) by an amount which 
bears the same ratio to the amount so allowable 
as— 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(i) 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 
‘‘(ii) $40,000. 
‘‘(B) 
DETERMINATION
OF
ADJUSTED 
GROSS INCOME.—For purposes of subparagraph 
(A), adjusted gross income shall be determined 
without regard to sections 911, 931, and 933. 
‘‘(3) PORTION OF CREDIT REFUNDABLE.— 
‘‘(A) IN GENERAL.—So much of the credit 
allowed under subsection (a) for any taxable 
year (determined after the applications of para-
graphs (1) and (2)) as does not exceed $5,000 
shall be treated as a credit allowed under sub-
part C and not as a credit allowed under this 
subpart. 
‘‘(B) ADJUSTMENTS FOR INFLATION.— 
‘‘(i) IN GENERAL.—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— 
‘‘(I) such dollar amount, multi-
plied by 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for the calendar year in which the tax-
able year begins, determined by sub-
stituting ‘calendar year 2024’ for ‘cal-
endar year 2016’ in subparagraph 
(A)(ii) thereof. 
‘‘(ii) ROUNDING.—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. 
‘‘(4) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) IN
GENERAL.—Any qualified infer-
tility treatment expense taken into account for 
purposes of any deduction (or any credit other 
than the credit allowed under this section) shall 
be reduced by the amount of the credit allowed 
under subsection (a) with respect to such ex-
pense. 
‘‘(B) GRANTS.—No credit shall be allowed 
under subsection (a) for any expense to the ex-
tent that reimbursement or other funds in com-
pensation for such expense are received under 
any Federal, State, or local program. 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(C) INSURANCE
REIMBURSEMENT.—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. 
‘‘(c) CARRYFORWARDS OF UNUSED CREDIT.— 
‘‘(1) IN GENERAL.—If the portion of the credit 
allowable under subsection (a) which is allowed 
under this subpart 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 ex-
cess shall be carried to the succeeding taxable year 
and added to the credit allowable under subsection 
(a) for such succeeding taxable year. 
‘‘(2) LIMITATION.—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 pre-
ceding sentence, credits shall be treated as used on 
a first-in, first-out basis. 
‘‘(d) QUALIFIED
INFERTILITY
TREATMENT
EX-
PENSES.—For purposes of this section— 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(1) IN GENERAL.—The term ‘qualified infer-
tility treatment expenses’ means amounts paid or in-
curred for the treatment of infertility if such treat-
ment is provided— 
‘‘(A) by a physician, or other medical prac-
titioner, licensed in the United States, and 
‘‘(B) pursuant to a diagnosis of infertility 
by a physician licensed in the United States. 
‘‘(2) TREATMENTS
IN
ADVANCE
OF
INFER-
TILITY ARISING FROM MEDICAL TREATMENTS.—For 
purposes of this section: 
‘‘(A) IN
GENERAL.—In the case of ex-
penses incurred in advance of a diagnosis of in-
fertility for fertility preservation procedures 
which are conducted prior to medical proce-
dures that, as determined by a physician li-
censed in the United States, may cause involun-
tary infertility or sterilization, such expenses 
shall be treated as qualified infertility treatment 
expenses— 
‘‘(i) 
notwithstanding 
paragraph 
(1)(B), and 
‘‘(ii) without regard to whether a di-
agnosis of infertility subsequently results. 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(B) EXCEPTION
FOR
PROCEDURES
DE-
SIGNED TO RESULT IN INFERTILITY.—Expenses 
for fertility preservation procedures in advance 
of a procedure designed to result in infertility 
or sterilization shall not be treated as qualified 
infertility treatment expenses. 
‘‘(3) INFERTILITY.—The term ‘infertility’— 
‘‘(A) means the inability to conceive or to 
carry a pregnancy to live birth, 
‘‘(B) includes iatrogenic infertility result-
ing from medical treatments such as chemo-
therapy, radiation, or surgery, and 
‘‘(C) does not include infertility or steri-
lization resulting from a procedure designed for 
such purpose. 
‘‘(e) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means an indi-
vidual— 
‘‘(1) who has been diagnosed with infertility by 
a physician licensed in the United States, or 
‘‘(2) with respect to whom a physician licensed 
in the United States has made the determination de-
scribed in subsection (d)(2)(A). 
‘‘(f) MARRIED COUPLES MUST FILE JOINT RE-
TURNS.—Rules similar to the rules of paragraphs (2), (3), 
VerDate Sep 11 2014 
22:14 Jul 30, 2025
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H4639.IH
H4639
ssavage on LAPJG3WLY3PROD with BILLS