I 
119TH CONGRESS 
1ST SESSION H. R. 1427 
To amend the Internal Revenue Code of 1986 to increase the amount of 
the adoption credit and to establish the in vitro fertilization expenses credit. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 18, 2025 
Mr. MACKENZIE 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 increase 
the amount of the adoption credit and to establish the 
in vitro fertilization expenses credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. INCREASE IN ADOPTION CREDIT AMOUNT. 
(a) IN GENERAL.— 
(1) INCREASE IN CREDIT FOR ADOPTION OF 
CHILD WITH SPECIAL NEEDS.—Section 23(a)(3) of 
the Internal Revenue Code of 1986 is amended— 
(A) in the heading, by striking ‘‘$10,000’’ 
and inserting ‘‘$25,000’’, and 
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(B) by striking ‘‘$10,000’’ and inserting 
‘‘$25,000’’. 
(2) INCREASE IN MAXIMUM CREDIT AMOUNT.— 
Section 23(b)(1) of such Code is amended by strik-
ing ‘‘$10,000’’ and inserting ‘‘$25,000’’. 
(b) CHANGE IN BASE YEAR FOR INFLATION ADJUST-
MENT.—Section 23(h) of such Code is amended to read 
as follows: 
‘‘(h) ADJUSTMENTS FOR INFLATION.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after December 31, 2025, each of the 
dollar amounts in subsection (a)(3) and paragraphs 
(1) and (2)(A)(i) of subsection (b) 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 2024’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(2) ROUNDING.—If any amount as increased 
under paragraph (1)is not a multiple of $10, such 
amount shall be rounded to the nearest multiple of 
$10. 
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‘‘(3) SPECIAL
RULE
FOR
INCOME
LIMITA-
TION.—In the case of the dollar amount in sub-
section (b)(2)(A)(i), paragraph (1) shall be ap-
plied— 
‘‘(A) by substituting ‘2002’ for ‘2024’ in 
the matter preceding subparagraph (A), and 
‘‘(B) by substituting ‘calendar year 2001’ 
for ‘calendar year 2023’ in subparagraph (B) 
thereof.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 2. IN VITRO FERTILIZATION EXPENSES CREDIT. 
(a) IN GENERAL.—Part IV of subchapter A of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 25E the following new section: 
‘‘SEC. 25F. IN VITRO FERTILIZATION EXPENSES. 
‘‘(a) CREDIT ALLOWED.—In the case of an indi-
vidual, there shall be allowed as a credit against the tax 
imposed by this chapter the amount of the qualified in 
vitro fertilization expenses paid or incurred by the tax-
payer during the taxable year. 
‘‘(b) QUALIFIED
IN
VITRO
FERTILIZATION
EX-
PENSES.—For purposes of this section, the term ‘qualified 
in vitro fertilization expenses’ means amounts paid or in-
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curred for medical care (as defined in section 213(d)) re-
lating to in vitro fertilization for the taxpayer (or the tax-
payer’s spouse, in the case of a joint return). 
‘‘(c) NO DOUBLE BENEFIT.—Any qualified in vitro 
fertilization expense which would (but for this subsection) 
be 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 expense.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for Part IV of subchapter A of chapter 1 of such Code 
is amended by inserting after the item relating to section 
25E the following new item: 
‘‘Sec. 25F. In vitro fertilization expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this shall apply to amounts paid or incurred after the date 
of the enactment of this section. 
Æ 
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