H.R. 1878 would create a new federal tax credit to help Americans pay for fertility treatments, including in vitro fertilization (IVF) and other assisted reproductive technologies. Individuals could claim up to $20,000 per year in fertility treatment expenses as a tax credit, with married couples filing jointly eligible for up to $40,000 annually. The credit phases out for higher-income taxpayers—beginning at $200,000 in adjusted gross income for single filers and $400,000 for joint filers—and cannot be used by dependents or combined with other tax benefits for the same expenses. Unused credits can be carried forward for up to five years, and the tax benefit would take effect for tax years beginning after the bill's enactment. This bill is intended to reduce the out-of-pocket costs for individuals and families seeking fertility treatments.
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