# 119-hr-1427: To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.

119-hr-1427, To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit., is a 119th Congress bill sponsored by Rep. Mackenzie, Ryan [R-PA-7] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1427
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1427
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.
- Status: introduced
- Introduced: 2025-02-18
- Sponsor: Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Tax credits**: This bill would expand federal tax help for families by raising the adoption tax credit and adding a new credit for in vitro fertilization expenses. It aims to lower the out-of-pocket cost of adoption and fertility care. - Adoptive parents of children with special needs would see the adoption credit rise from $10,000 to $25,000. - Adoptive families generally would get a higher maximum adoption credit raised to $25,000 and key credit limits would be indexed to inflation starting for taxable years after December 31, 2025, with adjusted amounts rounded to the nearest $10. - Prospective parents using in vitro fertilization would get a new nonrefundable credit for qualified IVF medical expenses paid after enactment, and the credit would reduce other deductions or credits for the same expense to prevent double benefits.

## Provisions PRIA read

- Adoption tax credit up to $25,000: benefit, high. This bill would raise the adoption tax credit to $25,000. For adoptions of a child with special needs, the credit would also be $25,000. The higher amounts would apply to tax years that start after December 31, 2024. Starting with tax years after December 31, 2025, the credit amounts and the income…
- New tax credit for IVF expenses: benefit, high. This bill would create a new, nonrefundable credit equal to your qualified in vitro fertilization (IVF) medical expenses. If you file jointly, you could include your spouse’s IVF expenses. You could not also deduct or take another credit for the same expense. The credit would apply to IVF costs pai…

## Related bills

- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-9224: Child Care Modernization Act of 2026
- 119-hr-8615: FLEETS Now Act
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-1427 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1427)

## Related
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-9224: Child Care Modernization Act of 2026](https://policyrisk.com/legislation/119-hr-9224)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1427 (as of 2026-04-21).