Infertility Treatment Affordability Act of 2025

New tax credit for infertility care

This bill would create a tax credit covering 50% of eligible infertility and fertility‑preservation costs you pay in a year, starting with tax years after December 31, 2024. You would qualify if a U.S.-licensed doctor diagnoses infertility, or says you need preservation before treatment that may cause involuntary infertility. Care must be from U.S.-licensed providers, and procedures meant to cause infertility would not qualify. A yearly dollar cap would apply and is reduced by credits you claimed in prior years; higher incomes would see a reduction using a formula with a $40,000 denominator. Up to $5,000 of the credit would be refundable each year, with that $5,000 indexed for inflation after 2025. Unused amounts could be carried forward for up to five years, married couples would generally need to file jointly, and costs paid by insurance or government programs would not count or be double counted for other tax breaks.