PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
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People & committees
Rep. Lawler, Michael [R-NY-17] · R–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Nov 18, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-05 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed bill would create a federal income tax credit for fertility-treatment expenses involving a taxpayer, spouse, or dependent, using an existing law's definition of assisted reproductive technology. That definition is not supplied, so the full scope of covered treatments cannot be established here. The annual limit would generally be $20,000, with $40,000 available in specified cases when both spouses incur expenses. Higher incomes would reduce the credit, and expenses paid or reimbursed by insurance or another source would not qualify.
In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the assisted reproductive technology expenses paid or incurred during the taxable year.
the term assisted reproductive technology has the meaning given such term in section 8 of the Fertility Clinic Success Rate and Certification Act of 1992 (42 U.S.C. 263a–7).
the term eligible individual means the taxpayer, the spouse of the taxpayer, or a dependent of the taxpayer.
The amount of the credit under subsection (a) for any taxable year shall not exceed $20,000.
In the case of two individuals filing a joint return or an individual filing as a surviving spouse (as defined in section 2(a)) with respect to a taxable year in which both individuals, or the individual and the spouse of such individual, incur assisted reproductive technology expenses, subparagraph (A) shall be applied by substituting $40,000 for $20,000.
The amount otherwise allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable as— (i) the amount (if any) by which the taxpayer’s adjusted gross income exceeds $200,000, bears to (ii) $100,000.
No credit shall be allowed under subsection (a) for any expense to the extent that payment for such expense is made, or reimbursement for such expense is received, under any insurance policy or otherwise.
Section 1 would name the legislation the IVF Access and Affordability Act.
This Act may be cited as the IVF Access and Affordability Act.
The credit would cover qualifying expenses paid or incurred during the tax year. The bill incorporates an existing law's definition of assisted reproductive technology without reproducing it, so the supplied text does not establish the full scope of covered treatments.
an amount equal to the assisted reproductive technology expenses paid or incurred during the taxable year.
the term assisted reproductive technology has the meaning given such term in section 8 of the Fertility Clinic Success Rate and Certification Act of 1992 (42 U.S.C. 263a–7).
The annual credit limit would generally be $20,000. It would rise to $40,000 for joint filers or a qualifying surviving spouse only when both individuals described in the rule incur qualifying expenses during that tax year.
The amount of the credit under subsection (a) for any taxable year shall not exceed $20,000.
In the case of two individuals filing a joint return or an individual filing as a surviving spouse (as defined in section 2(a)) with respect to a taxable year in which both individuals, or the individual and the spouse of such individual, incur assisted reproductive technology expenses, subparagraph (A) shall be applied by substituting $40,000 for $20,000.
The credit would shrink proportionally as adjusted gross income rises above $200,000, reaching zero at $300,000. For joint returns and qualifying surviving spouses, the reduction would start above $400,000 and reach zero at $600,000. The bill would calculate that income without applying tax code sections 911, 931, and 933; those provisions are not reproduced.
The amount otherwise allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable as— (i) the amount (if any) by which the taxpayer’s adjusted gross income exceeds $200,000, bears to (ii) $100,000.
In the case of a joint return or a surviving spouse (as defined in section 2(a)), subparagraph (A) shall be applied by substituting $400,000 for $200,000 and $200,000 for $100,000.
adjusted gross income shall be determined without regard to sections 911, 931, and 933.
To prevent overlapping tax benefits, expenses used for another deduction or credit would be reduced by the fertility credit allowed for those expenses. Any portion paid or reimbursed through insurance or another source would be ineligible for the fertility credit.
Any assisted reproductive technology expense 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.
No credit shall be allowed under subsection (a) for any expense to the extent that payment for such expense is made, or reimbursement for such expense is received, under any insurance policy or otherwise.
Credit exceeding the limit referenced in section 26(a), reduced by the specified other credits, would carry into the next tax year. Section 26(a) is not supplied, so its underlying limit cannot be fully described here. Unused credit could be carried forward only through the fifth tax year after it arose, with the oldest credits used first.
If the credit allowable under subsection (a) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such succeeding taxable year.
No credit may be carried forward under this subsection to any taxable year after the 5th taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in, first-out basis.
Eligible individuals would include the taxpayer, their spouse, and their dependents. A dependent could not claim the credit for expenses for which another taxpayer had already claimed this credit.
the term eligible individual means the taxpayer, the spouse of the taxpayer, or a dependent of the taxpayer.
No credit shall be allowed under this section to a taxpayer who is a dependent (as defined in section 152(a)) for assisted reproductive technology expenses for which a credit has been claimed by another taxpayer under this section.
The bill would apply a joint-return requirement for married couples through rules similar to three existing tax code provisions. Those provisions are not reproduced, so the supplied text does not fully explain the requirement's qualifications or exceptions.
Married couples must file joint returns Rules similar to the rules of paragraphs (2), (3), and (4) of section 21(e) shall apply for purposes of this section.
The bill would add the new credit to the tax code's table of sections and insert references to it in sections 23(c)(1) and 25(e)(1)(C). The surrounding statutory language is not supplied, limiting what can be said about the effects of those cross-reference changes.
The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 23 the following new item: Sec. 23A. Credit for fertility treatments.
Section 23(c)(1) of such Code is amended by striking section 25D and inserting sections 23A and 25D.
Section 25(e)(1)(C) of such Code is amended by inserting , 23A, after 23.
The amendments would apply to tax years beginning after enactment. This is a conditional start date, not a specified calendar date.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The supplied actions snapshot, updated November 18, 2025, records introduction in the House and referral to the House Committee on Ways and Means on March 5, 2025. It does not establish subsequent legislative outcomes.
Source snapshot updated 2025-11-18T09:05:26Z. 2025-03-05: Referred to the House Committee on Ways and Means. 2025-03-05: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-05. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; absent disclosures and accompanying materials prevent a broader determination of formal earmark status.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-outs, special exemptions, or preferential benefits were identified in the complete supplied introduced text. Ordinary eligibility and filing-status adjustments do not alone establish such benefits. This conclusion is limited to the supplied version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Nov 18, 2025. How PlainBill uses AI