IVF Access and Affordability Act

Bill Number

H.R. 1878

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-03-05: Referred to the House Committee on Ways and Means.

Last Updated

2025-11-18T09:05:26Z

AI-Generated Summary

Purpose

The IVF Access and Affordability Act (H.R. 1878) aims to make fertility treatments more affordable by introducing a federal income tax credit for expenses related to assisted reproductive technology (ART), such as in vitro fertilization (IVF). This encourages access to these treatments for individuals and families facing infertility.

Key Provisions

• Credit Amount: Eligible individuals can claim a tax credit equal to their ART expenses, up to $20,000 per taxable year. For married couples filing jointly or surviving spouses, the limit increases to $40,000.
• Income Limits: The credit phases out for higher earners. It begins reducing once adjusted gross income (AGI) exceeds $200,000 ($400,000 for joint filers) and fully phases out at $300,000 ($600,000 for joint filers). AGI is calculated without certain foreign income exclusions.
• Carryforward Option: Unused credit amounts can be carried forward to the next five taxable years, treated on a first-in, first-out basis.
• Eligibility and Definitions:
• Applies to the taxpayer, their spouse, or a dependent.
• ART is defined as procedures like IVF under the existing Fertility Clinic Success Rate and Certification Act of 1992.
• Restrictions:
• No credit for expenses reimbursed by insurance or other sources.
• Prevents "double dipping" by reducing any related tax deductions or other credits by the amount claimed here.
• Married couples must file jointly to qualify; no credit if the taxpayer is a dependent claimed by someone else.
• Effective Date: Applies to taxable years starting after the bill's enactment.

Significant Changes to Existing Law

• Adds a new Section 23A to the Internal Revenue Code (IRC) under subpart A of part IV, creating this dedicated credit for ART expenses.
• Updates the IRC's table of sections to include the new provision.
• Amends Sections 23(c)(1) and 25(e)(1)(C) to integrate the credit with existing rules on credit limitations and interactions with other tax benefits, ensuring it fits within the broader tax framework without overriding prior laws.

Potential Impacts

• On Citizens: Could reduce financial barriers to fertility treatments, benefiting an estimated 1 in 8 couples facing infertility by lowering out-of-pocket costs, potentially increasing access to family-building options and improving reproductive health outcomes.
• On Government Agencies: The Internal Revenue Service (IRS) would administer the credit, leading to increased processing demands and a potential revenue loss (foregone taxes) estimated in billions over time, depending on uptake. No direct impact on other agencies like health departments.
• On International Relations: Minimal to none, as this is a domestic tax policy focused on U.S. taxpayers.

Main Stakeholders Affected

• Individuals and Families: Primary beneficiaries, especially those undergoing or planning ART, including infertile couples, single parents, and dependents.
• Healthcare Providers: Fertility clinics and doctors may see higher patient volumes due to affordability, potentially boosting the fertility treatment industry.
• Taxpayers and Government: All taxpayers indirectly affected through reduced federal revenue; the IRS handles implementation.
• Insurers: Limited impact, as the credit excludes reimbursed expenses, preserving insurance roles.

Notable Legal, Constitutional, or Political Implications

• Legal: As tax legislation, it aligns with Congress's constitutional power to levy taxes (Article I, Section 8). It introduces no new regulatory burdens but requires IRS guidance on claiming ART expenses, potentially leading to audits or disputes over eligible costs.
• Constitutional: Neutral; does not raise free speech, privacy, or equal protection issues, though it could indirectly support reproductive rights by aiding access without mandating coverage.
• Political: Represents a bipartisan effort (introduced by Republicans) to address family affordability amid debates on reproductive healthcare. It avoids mandating insurance coverage (unlike some state laws), focusing on tax incentives, which may appeal across ideologies but could spark discussions on federal spending priorities or equity for lower-income groups.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Lawler, Michael [R-NY-17]

Cosponsors (3)

Rep. Wittman, Robert J. [R-VA-1], Rep. Luna, Anna Paulina [R-FL-13], Rep. Stefanik, Elise M. [R-NY-21]

Recent Actions

• 2025-03-05: Referred to the House Committee on Ways and Means.
• 2025-03-05: Introduced in House
• 2025-03-05: Introduced in House

Bill Versions

• IVF Access and Affordability Act — issued 2025-03-05 — PDF (5 pages)