Infertility Treatment Affordability Act of 2025
- Bill Number
- H.R. 4639
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-07-23: Referred to the House Committee on Ways and Means.
- Last Updated
- 2025-11-01T08:05:32Z
AI-Generated Summary
Purpose
The Infertility Treatment Affordability Act of 2025 aims to make infertility treatments more accessible and affordable by providing a federal income tax credit to offset eligible medical expenses related to diagnosing and treating infertility, including fertility preservation before certain medical procedures.
Key Provisions
- Tax Credit Amount: Eligible individuals can claim a credit equal to 50% of qualified infertility treatment expenses paid during the tax year.
- Dollar Limitation: The credit cannot exceed the annual limit set under the existing adoption tax credit (section 23 of the Internal Revenue Code), minus any credits claimed in prior years for this purpose.
- Income Phase-Out: The credit reduces for taxpayers with adjusted gross income above a threshold (tied to the adoption credit's limits) and phases out completely over a $40,000 income range. Adjusted gross income excludes certain foreign-earned income.
- Refundable Portion: Up to $5,000 of the credit (adjusted annually for inflation starting in 2026) is refundable, meaning taxpayers can receive it as a refund even if they owe no tax. The rest is non-refundable.
- Carryforward Option: Unused non-refundable portions can be carried forward to future tax years for up to 5 years, applied on a first-in, first-out basis.
- No Double Benefits: Expenses cannot be claimed for both this credit and other tax deductions or credits. The credit is unavailable if expenses are reimbursed by insurance, grants, or government programs.
- Qualified Expenses: Cover costs for infertility treatments (e.g., procedures to address inability to conceive or carry a pregnancy) provided by U.S.-licensed physicians. Includes:
- Treatments following a formal infertility diagnosis.
- Fertility preservation (e.g., egg or sperm freezing) before medical treatments like chemotherapy or radiation that may cause involuntary infertility (iatrogenic infertility), even without a prior diagnosis.
- Excludes procedures intentionally causing infertility or sterilization.
- Eligible Individuals: U.S. taxpayers diagnosed with infertility by a licensed physician or anticipating iatrogenic infertility from upcoming treatments.
- Filing Requirements: Married couples must file joint returns to claim the credit, similar to rules for other family-related credits.
- Effective Date: Applies to tax years beginning after December 31, 2024.
Significant Changes to Existing Law
- Adds a new section (23A) to the Internal Revenue Code (just before the child tax credit section) to create this dedicated credit, modeled partly on the adoption tax credit (section 23).
- Makes conforming updates to related code sections to integrate the new credit into existing tax rules, such as limitations on total non-refundable credits and interactions with other provisions.
- Introduces novel coverage for preemptive fertility preservation tied to medical necessities, expanding beyond traditional post-diagnosis treatments.
Potential Impacts
- On Citizens: Could reduce financial barriers to infertility care, benefiting an estimated 1 in 8 couples facing infertility by lowering out-of-pocket costs (treatments often exceed $10,000–$15,000). May encourage earlier access to care and family planning, particularly for those undergoing cancer treatments.
- On Government Agencies: The Internal Revenue Service (IRS) will administer the credit, potentially increasing processing demands and leading to higher tax refunds or reduced revenue (estimated cost not specified in the bill). No direct impacts on other agencies like Health and Human Services.
- On International Relations: None apparent, as the bill focuses on domestic tax policy and U.S.-licensed providers.
Main Stakeholders Affected
- Individuals and Families: Primarily couples or individuals seeking infertility treatments, including those with medical conditions risking fertility (e.g., cancer patients).
- Healthcare Providers: U.S.-licensed physicians and clinics offering infertility services, who may see increased patient volume.
- Taxpayers and Insurers: Broader taxpayers bear the indirect cost through reduced federal revenue; insurers may face no change since reimbursed expenses are ineligible.
- Government: IRS for implementation; Congress for ongoing oversight of tax expenditures.
Notable Legal, Constitutional, or Political Implications
- Legal: Aligns with existing tax code structures for family-support credits (e.g., adoption, child care), ensuring consistency. Requires clear IRS guidance on qualifying expenses and diagnoses to prevent disputes or audits.
- Constitutional: No evident challenges; promotes equal access to reproductive health without infringing on rights, though it could intersect with ongoing debates on privacy and bodily autonomy in family planning.
- Political: Addresses rising infertility rates and treatment costs amid broader reproductive rights discussions, potentially appealing to bipartisan support for family affordability. May influence future expansions of tax incentives for healthcare, but could face scrutiny over federal spending priorities in a budget-constrained environment.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (4)
Rep. Landsman, Greg [D-OH-1], Rep. Miller, Max L. [R-OH-7], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Gillen, Laura [D-NY-4]
Recent Actions
- 2025-07-23: Referred to the House Committee on Ways and Means.
- 2025-07-23: Introduced in House
- 2025-07-23: Introduced in House
Bill Versions
- Infertility Treatment Affordability Act of 2025 — issued 2025-07-23 — PDF (8 pages)