summary
Introduced
05/07/2013
05/07/2013
In Committee
06/03/2013
06/03/2013
Crossed Over
Passed
Dead
01/03/2015
01/03/2015
Introduced Session
113th Congress
Bill Summary
Family Act of 2013 - Amends the Internal Revenue Code to allow a tax credit for 50% of qualified infertility treatment expenses. Limits the dollar amount of such credit to $12,970 for taxable years beginning in 2013, with a phase-out of such credit for taxpayers based on adjusted gross income. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.
AI Summary
This bill, the Family Act of 2013, proposes to amend the Internal Revenue Code to provide a tax credit for individuals undergoing certain infertility treatments. Specifically, it allows a credit for 50% of qualified infertility treatment expenses, with a maximum credit of $12,970 for taxable years beginning in 2013. The bill defines "qualified infertility treatment expenses" as costs associated with in vitro fertilization (IVF) provided by a licensed medical practitioner in the United States, following a diagnosis of infertility by a U.S.-licensed physician. The credit is subject to a phase-out based on a taxpayer's adjusted gross income and cannot be claimed for expenses already covered by insurance, federal, state, or local programs, or for which a deduction is taken elsewhere in the tax code. The bill also includes provisions for carrying forward unused credit amounts and specifies that married taxpayers must file jointly to claim the credit, which applies to taxable years beginning after December 31, 2013.
Committee Categories
Budget and Finance, Health and Social Services
Sponsors (58)
John Lewis (D)*,
Robert Andrews (D),
John Barrow (D),
Earl Blumenauer (D),
Cheri Bustos (D),
Lois Capps (D),
Michael Capuano (D),
Tony Cárdenas (D),
Katherine Clark (D),
Emanuel Cleaver (D),
Steve Cohen (D),
Henry Cuellar (D),
Rosa DeLauro (D),
Michael Doyle (D),
John Duncan (R),
Donna Edwards (D),
Keith Ellison (D),
Eliot Engel (D),
Marcia Fudge (D),
Joe Garcia (D),
Al Green (D),
Michael Honda (D),
Steven Horsford (D),
Steve Israel (D),
Bill Keating (D),
Robin Kelly (D),
Ann Kuster (D),
Barbara Lee (D),
Zoe Lofgren (D),
Nita Lowey (D),
Carolyn Maloney (D),
Sean Maloney (D),
Doris Matsui (D),
Carolyn McCarthy (D),
Betty McCollum (D),
Jim McDermott (D),
Jim McGovern (D),
Gwen Moore (D),
Jerry Nadler (D),
Richard Neal (D),
Eleanor Holmes Norton (D),
Bill Pascrell (D),
Donald Payne (D),
Collin Peterson (D),
Pedro Pierluisi (I),
David Price (D),
Charles Rangel (D),
Raul Ruiz (D),
Loretta Sanchez (D),
Linda Sánchez (D),
Allyson Schwartz (D),
Carol Shea-Porter (D),
John Tierney (D),
Niki Tsongas (D),
Chris Van Hollen (D),
Nydia Velázquez (D),
Debbie Wasserman Schultz (D),
Frederica Wilson (D),
Last Action
Referred to the Subcommittee on Health. (on 06/03/2013)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://www.congress.gov/bill/113th-congress/house-bill/1851/all-info | 05/08/2013 |
| BillText | http://gpo.gov/fdsys/pkg/BILLS-113hr1851ih/pdf/BILLS-113hr1851ih.pdf | 05/10/2013 |
| Bill | http://gpo.gov/fdsys/pkg/BILLS-113hr1851ih/pdf/BILLS-113hr1851ih.pdf.pdf | 05/10/2013 |
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