Sponsors (5)
This bill provides targeted tax relief and refundable cash support to make fertility care and fertility preservation more affordable for low- and middle-income Americans, but its reach is limited by income phaseouts, annual caps, reimbursement exclusions, and joint‑filing requirements that reduce benefits for some families and add complexity.
Low- and middle-income taxpayers seeking fertility care can offset 50% of qualified infertility expenses against their federal taxes, with up to $5,000 (inflation‑indexed after 2025) refundable so even those with little or no tax liability can receive cash support.
Patients facing potentially sterilizing treatments (e.g., some cancer patients) gain coverage for fertility preservation, making it more affordable to take preventive measures that protect future fertility.
Taxpayers can carry forward unused nonrefundable credit amounts for up to five years, helping people with large, multi-year infertility costs to utilize the benefit over time.
Higher‑income taxpayers above the AGI phaseout threshold will see reduced or no credit, limiting relief for some families with high medical costs who nevertheless earn too much to qualify fully.
The credit is subject to an annual dollar cap (and interactions with prior years' credits), so taxpayers with very large infertility expenses may not receive full relief in a single year.
Expenses already reimbursed by insurance or government programs are excluded from the credit, which reduces benefit for partially insured families and adds administrative complexity when determining eligible costs.
Based on analysis of 2 sections of legislative text.
Creates a federal tax credit covering 50% of qualified infertility treatment expenses, partially refundable, with caps, phaseouts, and a 5-year carryforward.
Introduced July 23, 2025 by Mike Carey · Last progress July 23, 2025
Creates a new federal tax credit that pays for half of qualifying infertility treatment costs for eligible individuals. The credit is capped, partially refundable up to $5,000 (indexed after 2025), phases out at higher incomes, disallows reimbursement by other programs or insurance, and can be carried forward for up to five years.