IVF Access and Affordability Act
HB1878, titled the IVF Access and Affordability Act, would amend the Internal Revenue Code to create a new federal income tax credit for fertility treatments. The credit would apply to qualified assisted reproductive technology expenses paid or incurred by an eligible individual, which includes the taxpayer, the taxpayer’s spouse, or a dependent. The bill defines assisted reproductive technology by reference to existing federal law governing fertility clinic certification.
The credit would generally be capped at $20,000 per taxable year, or $40,000 for married couples filing jointly or surviving spouses when both spouses incur qualifying expenses. It would phase down for taxpayers with adjusted gross income above $200,000, or $400,000 for joint filers and surviving spouses. The bill also bars double benefits by reducing other deductions or credits for the same expenses and disallowing the credit for expenses reimbursed by insurance or other sources. Unused credit amounts could be carried forward for up to five years.
The bill would affect federal tax law by adding a new section 23A to the Internal Revenue Code and making conforming changes to related credit provisions. It would apply to taxable years beginning after enactment, meaning it would not be retroactive. In practical terms, the measure would lower out-of-pocket tax costs for individuals and families paying for IVF and other fertility treatments, while limiting the benefit for higher-income taxpayers and for expenses already covered by insurance.
The available context suggests generally favorable treatment of the bill, but there is little recorded debate or voting history because it was only referred to the House Committee on Ways and Means. The bill’s framing as an affordability measure indicates support for expanding access to fertility care, while the main policy tensions are likely to center on the cost of the tax credit, income eligibility limits, and whether public subsidy through the tax code should be used for fertility services that may already be partially covered by private insurance.
HB1878 would add a new federal tax credit for assisted reproductive technology expenses, directly changing the Internal Revenue Code by creating section 23A and updating related provisions. It would reduce federal income tax liability for eligible taxpayers who pay for fertility treatments, subject to dollar caps, income phaseouts, anti-double-benefit rules, and a five-year carryforward period. The bill would primarily affect individuals and couples seeking IVF and related fertility services, as well as tax preparers and insurers that coordinate reimbursement and credit eligibility.
There are no committee transcripts or recorded votes in the provided material, so the bill’s sentiment must be inferred from its sponsorship and title. The measure appears to be presented positively as an access-and-affordability proposal aimed at helping families afford fertility treatment. Because it has only been referred to committee, there is no evidence here of formal opposition or support beyond introduction, and no recorded floor or committee vote to gauge broader legislative sentiment.
No specific points of contention are documented in the provided record, but the bill’s design suggests likely areas of debate. These include the size of the credit, the income phaseout thresholds, whether the credit should be refundable or nonrefundable, and whether fertility treatment should receive targeted tax preference at all. Potential concerns may also arise over fiscal cost, fairness relative to other medical expenses, and the interaction with private insurance coverage and existing tax benefits.