Tax credit makes fertility treatments more affordable for middle-income families

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 credit does not apply to expenses covered by insurance, which may incentivize some employers to drop fertility coverage from health plans, shifting costs to workers and the tax system.
• The 5-year carryforward window is relatively short; taxpayers who accumulate large expenses over many years may lose unused credits.
• The bill does not address whether fertility treatments for same-sex couples or single individuals are treated equally under the credit, though the text appears neutral on this point.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

The credit directly reduces out-of-pocket costs for individuals and families pursuing fertility treatments, making reproductive healthcare more affordable for middle- and upper-middle-income households. The income phase-out ensures the benefit is targeted and does not subsidize high-income earners, and the carryforward provision allows taxpayers to use the credit even if they lack sufficient tax liability in the year expenses are incurred.

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)

Named in the bill

Internal Revenue Service (IRS), Fertility Clinic Success Rate and Certification Act of 1992, House Committee on Ways and Means

Where it stands

3 cosponsors: 3 Republicans.

• Mar 5, 2025 — Introduced · Congress.gov: “Introduced in House”
• Mar 5, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

2 lobbying clients named this bill on 4 disclosure filings across 2 quarters, Dec 2025 to Jun 2026. Those filings disclosed $660,000 in lobbying spend. A filing names 36 bills on average, so that figure is what each filing reported, not a share belonging to this bill.

More lobbying clients named this bill than 41% of bills with at least one filing.

Michael Lawler, the sponsor, reported $2,081,571 in PAC receipts in the 2026 cycle.

• Ferring Pharmaceuticals, Inc. — $540,000 on 2 filings
• Hadassah, the Women's Zionist Organization of America, Inc. — $120,000 on 2 filings

Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.