Health Savings and Affordability for Fertility Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3091 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3091 To amend the Internal Revenue Code of 1986 to treat amounts paid for fertility treatments as medical expenses for purposes of health savings accounts, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 30, 2025 Ms. Underwood 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 treat amounts paid for fertility treatments as medical expenses for purposes of health savings accounts, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Health Savings and Affordability for Fertility Act'' or the ``HSA for Fertility Act''. SEC. 2. FERTILITY TREATMENTS TREATED AS MEDICAL EXPENSES FOR PURPOSES OF HEALTH SAVINGS ACCOUNT. (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A), by inserting ``and fertility treatments'' after ``products'', and (2) by adding at the end the following new subparagraph: ``(E) Fertility treatment.--For the purposes of this paragraph, the term `fertility treatment' includes the following: ``(i) Preservation (including long-term storage) of human oocytes, sperm, or embryos for later reproductive use. ``(ii) Artificial insemination, including intravaginal insemination, intracervical insemination, and intrauterine insemination. ``(iii) Assisted reproductive technology, including in vitro fertilization and other treatments or procedures in which reproductive genetic material, such as oocytes, sperm, fertilized eggs, and embryos, are handled, when clinically appropriate.