I 
114TH CONGRESS 
2D SESSION 
H. R. 5238 
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 
MAY 13, 2016 
Mr. LEWIS 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 2016’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The American Society of Reproductive Med-
icine recognizes infertility as a disease, and the Cen-
ters for Disease Control and Prevention have de-
scribed infertility as an emerging public health pri-
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
ority in the United States. Globally, the World 
Health Organization also formally recognizes infer-
tility as a disease. 
(2) According to the National Survey of Family 
Growth of the Centers for Disease Control and Pre-
vention, approximately 3,000,000 women in the 
United States had trouble conceiving or carrying a 
pregnancy to term. 
(3) A portion of those 3,000,000 women are 
cancer survivors who were diagnosed as infants, chil-
dren, or young adults. Their treatments included 
chemotherapy, radiation, and surgery which have led 
to irreparable damage to their reproductive systems. 
(4) Military families notably are also impacted 
by infertility as a result of lower extremity war inju-
ries arising from the perils of modern warfare. For 
active duty individuals, frequent changes in perma-
nent duty station, combat deployments, and training 
rotations complicate access to fertility treatments. In 
addition, active duty individuals or veterans have no 
coverage for in vitro fertilization (IVF) through their 
military health insurance and must pay out of pock-
et for those expenses, even within military treatment 
facilities. 
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
(5) For many, the cost of treatment for the dis-
ease of infertility is prohibitive. According to the 
American Society for Reproductive Medicine, the 
cost per cycle of IVF is approximately $12,500, and 
on average couples require at least 2 cycles. Many 
couples have to choose between their desire to estab-
lish a family and their future financial well-being. 
(6) Medical insurance coverage for infertility 
treatments is sparse and inconsistent at the State 
level. Only 8 States have passed laws to require com-
prehensive infertility coverage, and under those 
State laws employer-sponsored plans are exempt; 
therefore, coverage for treatments such as IVF is 
limited. According to Mercer’s 2005 National Survey 
of Employer-Sponsored Health Plans, IVF was vol-
untarily 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 mandates, out-of-pocket expenses for 
these treatments are significant. 
(7) According to the latest National Survey of 
Family Growth, African-American and Hispanic 
women are more likely to be infertile than Caucasian 
women, yet studies indicate that they are less likely 
to use infertility services. 
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
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: 
‘‘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 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-
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
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 
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) 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. 
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD 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) RULE
FOR
YEARS
IN
WHICH
ALL
PER-
SONAL CREDITS ALLOWED AGAINST REGULAR AND 
ALTERNATIVE MINIMUM TAX.—If the credit allow-
able under subsection (a) exceeds the limitation im-
posed by section 26(a)(2) for such taxable year re-
duced 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) 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 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
‘‘(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-
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 
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS
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 
‘‘(2) with respect to whom a physician licensed 
in the United States has made the determination de-
scribed in subsection (d)(2). 
‘‘(f) 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 purposes of 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 before 
VerDate Sep 11 2014 
21:34 May 14, 2016
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H5238.IH
H5238
mstockstill on DSK3G9T082PROD with BILLS