H.R. 1427
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.
IN THE HOUSE OF REPRESENTATIVES · February 18, 2025 · Sponsor: Mr. Mackenzie · Committee: Committee on Ways and Means
Table of contents
Sec. 25F. In vitro fertilization expenses.
- (a) Credit allowed
- In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified in vitro fertilization expenses paid or incurred by the taxpayer during the taxable year.
- (b) Qualified in vitro fertilization expenses
- For purposes of this section, the term means amounts paid or incurred for medical care (as defined in section 213(d)) relating to in vitro fertilization for the taxpayer (or the taxpayer’s spouse, in the case of a joint return).
qualified in vitro fertilization expenses
- For purposes of this section, the term means amounts paid or incurred for medical care (as defined in section 213(d)) relating to in vitro fertilization for the taxpayer (or the taxpayer’s spouse, in the case of a joint return).
- (c) No double benefit
- Any qualified in vitro fertilization expense which would (but for this subsection) be taken into account for purposes of any deduction (or any credit other than the credit allowed under this section) shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expense.