arrow_back Back to App

Tax Credit for Fertility Treatments: Up to $40,000 Credit.

This law introduces a new tax credit designed to help taxpayers cover the costs of fertility treatments, defined as assisted reproductive technology (e.g., IVF). Individuals and families incurring these expenses can claim a credit of up to $20,000 (or $40,000 for certain married couples) annually against their tax bill. The credit is subject to income limits and does not cover expenses already reimbursed by insurance.
Key points
The maximum tax credit is $20,000 annually for single filers and $40,000 for married couples if both incur expenses.
The credit applies to costs related to assisted reproductive technology (ART) incurred by the taxpayer, their spouse, or a dependent.
The credit is phased out for higher-income earners: above $200,000 AGI for single filers and $400,000 AGI for married couples.
Any unused portion of the credit can be carried forward to subsequent tax years, up to a maximum of 5 years.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_9269
Sponsor: Rep. Lawler, Michael [R-NY-17]
Process start date: 2024-08-02
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

IVF Access and Affordability Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_9269.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-08-02.

What are the main provisions?

Key points include:

  • The maximum tax credit is $20,000 annually for single filers and $40,000 for married couples if both incur expenses.
  • The credit applies to costs related to assisted reproductive technology (ART) incurred by the taxpayer, their spouse, or a dependent.
  • The credit is phased out for higher-income earners: above $200,000 AGI for single filers and $400,000 AGI for married couples.
  • Any unused portion of the credit can be carried forward to subsequent tax years, up to a maximum of 5 years.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Lawler, Michael [R-NY-17].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Health.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Family