Congress expands tax breaks for fertility care—but only for the insured.
H.R. 3091 — Health Savings and Affordability for Fertility Act · Filed by Lauren Underwood (D-IL) · 1 cosponsor · Introduced Apr 30, 2025 · Referred to committee
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What it does
This bill amends the tax code to allow people to pay for fertility treatments—including egg/sperm freezing, IVF, artificial insemination, fertility medications, and donor gamete costs—using pre-tax Health Savings Accounts (HSAs), the same way they can currently use HSAs for other medical expenses. The change applies to amounts paid after the bill is enacted.
Why we flagged it
The bill functionally expands the scope of a pre-existing tax-advantaged savings vehicle (HSAs) to cover a new category of medical expenses. It is a straightforward tax-code amendment with no hidden mechanism or narrow carve-out.
What the text implies
- The benefit is limited to people who have HSAs—primarily those enrolled in high-deductible health plans (HDHPs). Lower-income workers less likely to have HSAs may not benefit equally, creating a regressive tax advantage.
- Fertility treatment costs vary widely by procedure and geography; HSA contribution limits ($4,150 individual / $8,300 family in 2024) may not cover full costs, so the benefit is partial for expensive treatments.
The full analysis lists 3 implications of this text.
Who stands to gain
fertility clinics and reproductive medicine providers; HSA administrators and custodians; pharmaceutical companies producing fertility medications