I 
112TH CONGRESS 
1ST SESSION H. R. 3522 
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 
NOVEMBER 30, 2011 
Mr. LEWIS of Georgia (for himself, Mr. KEATING, Ms. DELAURO, and Mr. 
NEAL) 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. 
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 ‘‘Family Act of 2011’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The World Health Organization formally 
recognizes infertility as a disease, and the Centers 
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for Disease Control and Prevention have stated that 
infertility is an emerging public health priority. 
(2) According to the Centers for Disease Con-
trol and Prevention, approximately 3,000,000 have 
infertility. 
(3) Medical insurance coverage for infertility 
treatments is sparse and inconsistent at the State 
level—only 8 States have passed laws to require 
comprehensive infertility coverage, and under those 
State laws most employer-sponsored plans are ex-
empt; therefore, coverage for treatments such as in 
vitro fertilization is limited. According to Mercer’s 
2005 
National 
Survey 
of 
Employer-Sponsored 
Health Plans, in vitro fertilization was covered by 19 
percent of large employer-sponsored health plans 
and only 11 percent of small employer-sponsored 
health plans. Even in States with coverage man-
dates, out-of-pocket expenses for these treatments 
are significant. 
SEC. 3. CREDIT FOR CERTAIN 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: 
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‘‘SEC. 23A. CREDIT FOR CERTAIN INFERTILITY TREAT-
MENTS. 
‘‘(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 aggregate 
amount of qualified infertility treatment expenses 
which may be taken into account under subsection 
(a) for all taxable years shall not exceed $26,720 
with respect to any eligible individual. 
‘‘(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— 
‘‘(i) the amount (if any) by which the 
taxpayer’s adjusted gross income exceeds 
$150,000; bears to 
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‘‘(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) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) IN GENERAL.—No credit shall be al-
lowed under subsection (a) for any expense for 
which a deduction or credit is taken under any 
other provision of this chapter. 
‘‘(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. 
‘‘(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. 
‘‘(4) LIMITATION
BASED
ON
AMOUNT
OF 
TAX.—In the case of a taxable year to which section 
26(a)(2) does not apply, the credit allowed under 
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subsection (a) for any taxable year shall not exceed 
the excess of— 
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55; over 
‘‘(B) the sum of the credits allowable 
under this subpart (other than this section) and 
section 27 for the taxable year. 
‘‘(c) CARRYFORWARDS OF UNUSED CREDIT.— 
‘‘(1) RULE
FOR
YEARS
IN
WHICH
ALL
PER-
SONAL CREDITS ALLOWED AGAINST REGULAR AND 
ALTERNATIVE MINIMUM TAX.—In the case of a tax-
able year to which section 26(a)(2) applies, if the 
credit allowable under subsection (a) exceeds the 
limitation imposed by section 26(a)(2) for such tax-
able year reduced by the sum of the credits allowable 
under this subpart (other than this section), such 
excess shall be carried to the succeeding taxable year 
and added to the credit allowable under subsection 
(a) for such succeeding taxable year. 
‘‘(2) RULE FOR OTHER YEARS.—In the case of 
a taxable year to which section 26(a)(2) does not 
apply, if the credit allowable under subsection (a) 
exceeds the limitation imposed by subsection (b)(4) 
for such taxable year, such excess shall be carried to 
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the succeeding taxable year and added to the credit 
allowable under subsection (a) for such succeeding 
taxable year. 
‘‘(3) 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— 
‘‘(1) IN GENERAL.—The term ‘qualified infer-
tility treatment expenses’ means amounts paid or in-
curred for the treatment of infertility via in vitro 
fertilization if such treatment is— 
‘‘(A) provided by a licensed physician, li-
censed surgeon, or other licensed medical prac-
titioner, and 
‘‘(B) administered with respect to a diag-
nosis of infertility by a physician licensed in the 
United States. 
‘‘(2) TREATMENTS
IN
ADVANCE
OF
INFER-
TILITY ARISING FROM MEDICAL TREATMENTS.—In 
the case of expenses incurred in advance of a diag-
nosis of infertility for fertility preservation proce-
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dures which are conducted prior to medical proce-
dures that, as determined by a physician licensed in 
the United States, may cause involuntary infertility 
or sterilization, such expenses shall be treated as 
qualified infertility treatment expenses— 
‘‘(A) notwithstanding paragraph (1)(B), 
and 
‘‘(B) without regard to whether a diagnosis 
of infertility subsequently results. 
Expenses for fertility preservation procedures in ad-
vance of a procedure designed to result in infertility 
or sterilization shall not be treated as qualified infer-
tility treatment expenses. 
‘‘(3) 
INFERTILITY.—The 
term 
‘infertility’ 
means the inability to conceive or to carry a preg-
nancy to live birth, including iatrogenic infertility re-
sulting from medical treatments such as chemo-
therapy, radiation or surgery. Such term does not 
include infertility or sterilization 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 
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‘‘(2) with respect to whom a physician licensed 
in the United States has made the determination de-
scribed in subsection (d)(2). 
‘‘(f) FILING REQUIREMENTS.—Married taxpayers 
must file joint returns. Rules similar to the rules of para-
graphs (2), (3), and (4) of section 21(e) shall apply for 
purposes of this section. 
‘‘(g) ADJUSTMENTS FOR INFLATION.— 
‘‘(1) DOLLAR LIMITATIONS.—In the case of a 
taxable year beginning after December 31, 2012, the 
dollar amount in subsection (b)(1) shall be increased 
by an amount equal to— 
‘‘(A) such dollar amount; multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2011’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
If any amount as increased under the preceding sen-
tence is not a multiple of $10, such amount shall be 
rounded to the nearest multiple of $10. 
‘‘(2) INCOME LIMITATION.—In the case of a 
taxable year beginning after December 31, 2002, the 
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dollar amount in subsection (b)(2)(A)(i) shall be in-
creased by an amount equal to— 
‘‘(A) such dollar amount; multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2001’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
If any amount as increased under the preceding sen-
tence is not a multiple of $10, such amount shall be 
rounded to the nearest multiple of $10.’’. 
(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 before 
the item relating to section 24 the following new 
item: 
‘‘Sec. 23A. Credit for certain infertility treatments.’’. 
(2) Section 36C(b)(4) of such Code is amended 
by striking ‘‘section 25D’’ and inserting ‘‘sections 
23A and 25D’’. 
(3) Section 25(e)(1)(C)(ii) of such Code is 
amended by inserting ‘‘23A,’’ before ‘‘24,’’. 
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(4) Section 25D(c)(1)(B) of such Code is 
amended by striking ‘‘section 27’’ and inserting 
‘‘sections 23A and 27’’. 
(5) Section 1400C(d)(1) of such Code is 
amended by striking ‘‘section 25D’’ and inserting 
‘‘sections 23A and 25D’’. 
(6) Section 1400C(d)(2) of such Code is 
amended by inserting ‘‘23A,’’ after ‘‘23,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2011. 
Æ 
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