Infertility Treatment Affordability Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4639 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4639 To amend the Internal Revenue Code of 1986 to provide an income tax credit for the costs of infertility treatments. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES July 23, 2025 Mr. Carey (for himself, Mr. Landsman, and Mr. Miller of Ohio) 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 infertility treatments. 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 ``Infertility Treatment Affordability Act of 2025''. SEC. 2. CREDIT FOR INFERTILITY TREATMENTS. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 24 the following new section: ``SEC. 23A. CREDIT FOR INFERTILITY TREATMENTS. ``(a) Allowance of Credit.--In the case of an eligible 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 section 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