Infertility Treatment Affordability Act of 2025
Summary
The Infertility Treatment Affordability Act of 2025 aims to provide an income tax credit for the costs associated with infertility treatments. This bill amends the Internal Revenue Code of 1986 to introduce a new section (23A) that allows eligible individuals to claim a credit against their tax liability for 50% of qualified infertility treatment expenses. The credit is subject to certain limitations, including dollar and income thresholds, and includes provisions for carryforwards of unused credits and adjustments for inflation.
Expected Effects
The act would reduce the financial burden on individuals and couples seeking infertility treatments, potentially increasing access to these services. It also defines 'qualified infertility treatment expenses' and 'eligible individual' to clarify the scope of the credit. The Act could also incentivize more people to seek fertility preservation prior to medical treatments that may cause infertility.
Potential Benefits
- Increased affordability of infertility treatments.
- Potential for increased access to fertility services.
- Financial relief for eligible individuals and couples.
- Incentivizes fertility preservation prior to medical treatments.
- Could improve family well-being by helping people have children.
Most Benefited Areas:
Potential Disadvantages
- Potential strain on the federal budget due to tax credits.
- Complexity in determining eligibility and qualified expenses.
- Income limitations may exclude some individuals from receiving the full credit.
- Possible administrative burden for the IRS in managing the new credit.
- May disproportionately benefit higher-income individuals who can afford the upfront costs, even with a later tax credit.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution (Preamble). It does not seem to infringe upon any specific individual rights outlined in the Bill of Rights. Article I, Section 8 grants Congress the power to lay and collect taxes, which implicitly includes the power to create tax credits and incentives.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).