The Fertility Cost Relief Act would allow people to withdraw up to $20,000 from their retirement accounts without facing the typical 10 percent early withdrawal penalty, provided the money is used to pay for fertility treatments within one year of withdrawal. The bill covers a broad range of fertility-related expenses, including egg and sperm preservation, in vitro fertilization, genetic testing of embryos, fertility medications, and gamete donation. The $20,000 limit is a lifetime cap per individual, though it would be adjusted annually for inflation starting in 2027. The legislation applies to most retirement plans, such as 401(k)s and IRAs, but excludes traditional pension plans. The bill would take effect for withdrawals made after December 31, 2025.