The Infertility Treatment Affordability Act of 2025 creates a new tax credit to help Americans afford infertility treatments. Eligible individuals can claim a credit worth 50 percent of their qualified infertility treatment expenses, with a maximum annual credit of approximately $13,000 (adjusted for inflation after 2025). The credit phases out for higher-income earners and includes up to $5,000 as a refundable credit, meaning some taxpayers can receive money back even if they owe no taxes. The law covers treatments provided by licensed physicians for diagnosed infertility, as well as fertility preservation procedures conducted before medical treatments that may cause infertility, such as chemotherapy. The credit becomes effective for tax years beginning after December 31, 2024, and can be carried forward for up to five years if unused, though taxpayers cannot claim the credit for expenses already covered by insurance or government assistance.
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