Tax credit makes infertility treatment more affordable for middle-income families

What it does

This bill creates a federal tax credit allowing individuals and couples to claim 50% of their infertility treatment costs (up to $5,000 per year, adjusted for inflation) against their income taxes. The credit phases out for higher earners, excludes expenses already covered by insurance or government programs, and can be carried forward for up to 5 years if unused. It covers medical treatments for diagnosed infertility and fertility preservation procedures before cancer treatment or other medical procedures that may cause infertility.

Why we flagged it

The bill's core function is to reduce the financial burden of infertility treatment for individuals and couples through a direct tax credit. It is a straightforward healthcare affordability measure with no hidden mechanisms or narrow carve-outs.

What the text implies

• The $5,000 refundable portion may create significant administrative burden for the IRS in processing and verifying qualified medical expenses, potentially delaying refunds.
• The credit's income phase-out (beginning at the section 23 threshold, typically ~$400k for married filers) means high-income couples pursuing fertility treatment receive no benefit, potentially widening access disparities.
• Fertility preservation procedures covered even without a current infertility diagnosis may expand coverage beyond traditional infertility treatment, increasing program cost.
• The exclusion of insurance-reimbursed expenses means the credit primarily benefits the uninsured or underinsured, not those with comprehensive fertility coverage.

Who it affects

Ordinary people facing infertility gain direct financial relief through a tax credit that reduces out-of-pocket costs for expensive medical treatments. The credit is refundable up to $5,000, meaning lower-income filers can receive cash back even if they owe no taxes. The income phase-out ensures the benefit targets middle and lower-income households most burdened by infertility treatment costs.

Who stands to gain

• fertility clinics and reproductive endocrinology practices
• pharmaceutical companies producing fertility medications
• medical device manufacturers (egg retrieval, embryo transfer equipment)

Named in the bill

Internal Revenue Code, Section 23A (new), Section 23, Section 25D, Section 21, Section 26, IRS, fertility clinics, reproductive endocrinologists

Where it stands

4 cosponsors: 3 Democrats, 1 Republicans.

• Jul 23, 2025 — Introduced · Congress.gov: “Introduced in House”
• Jul 23, 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

1 lobbying clients named this bill on 2 disclosure filings across 2 quarters, Dec 2025 to Jun 2026. Those filings disclosed $540,000 in lobbying spend. A filing names 8 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 0% of bills with at least one filing.

Mike Carey, the sponsor, reported $1,809,017 in PAC receipts in the 2026 cycle.

• Ferring Pharmaceuticals, Inc. — $540,000 on 2 filings

Lobbying Disclosure Act filings through Jul 18, 2026. A filing shows who paid to lobby on a bill it names, not what changed.