I 
119TH CONGRESS 
1ST SESSION H. R. 1878 
To amend the Internal Revenue Code of 1986 to provide an income tax 
credit for fertility treatments. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 5, 2025 
Mr. LAWLER (for himself, Mr. WITTMAN, and Mrs. LUNA) 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. 
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 ‘‘IVF Access and Af-
fordability Act’’. 
SEC. 2. CREDIT FOR FERTILITY 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: 
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‘‘SEC. 23A. CREDIT FOR FERTILITY 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 the assisted reproductive technology ex-
penses paid or incurred during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit under subsection (a) for any taxable year 
shall not exceed $20,000. 
‘‘(B) SPECIAL RULE.—In the case of two 
individuals filing a joint return or an individual 
filing as a surviving spouse (as defined in sec-
tion 2(a)) with respect to a taxable year in 
which both individuals, or the individual and 
the spouse of such individual, incur assisted re-
productive technology expenses, subparagraph 
(A) shall be applied by substituting ‘$40,000’ 
for ‘$20,000’. 
‘‘(2) INCOME LIMITATION.— 
‘‘(A) IN GENERAL.—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— 
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‘‘(i) the amount (if any) by which the 
taxpayer’s adjusted gross income exceeds 
$200,000, bears to 
‘‘(ii) $100,000. 
‘‘(B) SPECIAL
RULE.—In the case of a 
joint return or a surviving spouse (as defined in 
section 2(a)), subparagraph (A) shall be applied 
by substituting ‘$400,000’ for ‘$200,000’ and 
‘$200,000’ for ‘$100,000’. 
‘‘(C) 
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) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) IN
GENERAL.—Any assisted repro-
ductive technology 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 al-
lowed under subsection (a) with respect to such 
expense. 
‘‘(B) REIMBURSEMENT.—No credit shall 
be allowed under subsection (a) for any expense 
to the extent that payment for such expense is 
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made, or reimbursement for such expense is re-
ceived, under any insurance policy or otherwise. 
‘‘(c) CARRYFORWARDS OF UNUSED CREDIT.— 
‘‘(1) IN
GENERAL.—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 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) ASSISTED REPRODUCTIVE TECHNOLOGY.—For 
purposes of this section, the term ‘assisted reproductive 
technology’ has the meaning given such term in section 
8 of the Fertility Clinic Success Rate and Certification 
Act of 1992 (42 U.S.C. 263a–7). 
‘‘(e) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means the taxpayer, 
the spouse of the taxpayer, or a dependent of the taxpayer. 
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‘‘(f) SPECIAL RULES.— 
‘‘(1) MARRIED COUPLES MUST FILE JOINT RE-
TURNS.—Rules similar to the rules of paragraphs 
(2), (3), and (4) of section 21(e) shall apply for pur-
poses of this section. 
‘‘(2) DENIAL OF DOUBLE BENEFIT FOR DE-
PENDENTS.—No credit shall be allowed under this 
section to a taxpayer who is a dependent (as defined 
in section 152(a)) for assisted reproductive tech-
nology expenses for which a credit has been claimed 
by another taxpayer under this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 23 the following new item: 
‘‘Sec. 23A. Credit for fertility treatments.’’. 
(2) Section 23(c)(1) of such Code is amended 
by striking ‘‘section 25D’’ and inserting ‘‘sections 
23A and 25D’’. 
(3) Section 25(e)(1)(C) of such Code is amend-
ed by inserting ‘‘, 23A,’’ after ‘‘23’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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