I 
118TH CONGRESS 
2D SESSION 
H. R. 9333 
To amend the Internal Revenue Code of 1986 to provide an income tax 
credit for the costs of certain fertility treatments. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 9, 2024 
Mr. KEAN of New Jersey 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 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 for Families Act’’. 
SEC. 2. CREDIT FOR CERTAIN 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 CERTAIN FERTILITY TREATMENTS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the qualified fertility treatment expenses paid or 
incurred during the taxable year. 
‘‘(b) DOLLAR LIMITATION.—The amount of the cred-
it allowed under subsection (a) for any taxable year shall 
not exceed $15,000. 
‘‘(c) 
QUALIFIED
FERTILITY
TREATMENT
EX-
PENSES.—For purposes of this section, the term ‘qualified 
fertility treatment expenses’ means amounts paid or in-
curred for procedures intended to facilitate a pregnancy, 
including— 
‘‘(1) such treatments or procedures that involve 
the handling of human egg, sperm, and embryo out-
side of the body, including in vitro fertilization and 
maturation, egg and embryo cryopreservation, egg 
and embryo donation, and intracytoplasmic sperm 
injection, and 
‘‘(2) such treatments or procedures that do not 
involve the handling of human egg, sperm, and em-
bryo outside of the body, including ovulation induc-
tion, 
genetic 
screening 
and 
diagnosis, 
sperm 
cryopreservation, and intrauterine insemination. 
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‘‘(d) 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. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.— 
‘‘(1) IN GENERAL.—No credit shall be allowed 
under subsection (a) for any expense for which a de-
duction or credit is taken under any other provision 
of this chapter. 
‘‘(2) INSURANCE REIMBURSEMENT.—No credit 
shall be allowed under subsection (a) for any ex-
pense to the extent that payment for such expense 
is made, or reimbursement for such expense is re-
ceived, under any insurance policy.’’. 
(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 certain 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’’. 
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(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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