Tax credit makes fertility treatments more affordable for middle-income families
H.R. 1878 — IVF Access and Affordability Act · Filed by Michael Lawler (R-NY) · 3 cosponsors · Introduced Mar 5, 2025 · Referred to committee
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What it does
This bill creates a federal income tax credit of up to $20,000 per person (or $40,000 for married couples filing jointly) to help pay for fertility treatments and assisted reproductive technology (IVF, egg freezing, etc.). The credit phases out for higher-income earners above $200,000 (or $400,000 for joint filers) and cannot be claimed if the expenses are already covered by insurance or another tax benefit. Unused credits can be carried forward for up to 5 years.
Why we flagged it
The bill's sole operative mechanism is a refundable income tax credit designed to reduce the cost of fertility treatments for eligible taxpayers. It is a straightforward tax expenditure aimed at expanding access to reproductive healthcare.
What the text implies
- The credit is available to dependents (e.g., adult children living with parents), which may create unusual tax-filing dynamics and potential disputes over who claims the credit.
- The $20,000/$40,000 cap may not cover the full cost of multiple IVF cycles or advanced treatments, leaving significant out-of-pocket costs even with the credit.
The full analysis lists 5 implications of this text.
Who stands to gain
fertility clinics and reproductive medicine providers; pharmaceutical companies supplying fertility drugs; insurance companies (potential reduction in fertility coverage claims if employers drop coverage)