H.R. 3091

119th CONGRESS 1st Session

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 · Sponsor: Ms. Underwood · Committee: Committee on Ways and Means

Table of contents

• H.R. 3091
  • SEC. 1. Short Title
  • SEC. 2. Fertility treatments treated as medical expenses for purposes of health savings account

SEC. 1. Short Title

• This Act may be cited as the or the . HSA for Fertility Act

SEC. 2. Fertility treatments treated as medical expenses for purposes of health savings account

• (a) In General
  • of the Internal Revenue Code of 1986 is amended— Section 223(d)(2)
    • in subparagraph (A), by inserting after , and
    • by adding at the end the following new subparagraph:
      • (E) Fertility Treatment
        • For the purposes of this paragraph, the term includes the following: fertility treatment
          • (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.
          • (iv) Medications prescribed as indicated for fertility.
          • (v) Gamete donation, including reimbursement for an individual who agrees to provide such material to an eligible individual under a gamete donor agreement as well as medical expenses associated with procuring such material from the donor.
• (b) Effective Date
  • The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.
• (c) No inference
  • Nothing contained in this section, or the amendments made thereby, shall be construed to—
    • create any inference with respect to any amounts paid on or before such date, or
    • limit the continued treatment after such date of any fertility-related expense not described in subsection (d)(2)(E) of of the Internal Revenue Code of 1986 (as added by this Act) as a medical expense for purposes of such section. section 223