Bill > HR4639

This bill, called the "Infertility Treatment Affordability Act of 2025", proposes to create a new tax credit to help individuals and couples cover the costs of infertility treatments. The credit would allow eligible individuals to claim a tax credit equal to 50 percent of qualified infertility treatment expenses, up to a maximum of $5,000 per year. The credit would be subject to income limitations, with the amount reducing for taxpayers whose adjusted gross income exceeds a certain threshold. Qualified expenses include medical treatments for infertility provided by licensed physicians, as well as fertility preservation procedures conducted before medical treatments that might cause involuntary infertility. The bill defines infertility broadly, including the inability to conceive or carry a pregnancy to live birth, and covers iatrogenic infertility resulting from medical treatments like chemotherapy or surgery. To be eligible, an individual must be diagnosed with infertility by a licensed U.S. physician. The tax credit would be partially refundable, meaning taxpayers could receive some of the credit even if they do not owe the full amount in taxes. The provisions would apply to taxable years beginning after December 31, 2024, and include mechanisms to adjust the credit amount for inflation and prevent double-dipping with other tax benefits or insurance reimbursements.