To amend the Internal Revenue Code of 1986 to establish a refundable credit for expenses incurred for in vitro fertilization.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9479 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9479

 To amend the Internal Revenue Code of 1986 to establish a refundable 
        credit for expenses incurred for in vitro fertilization.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 6, 2024

 Mrs. Miller-Meeks (for herself, Mr. Lawler, and Mrs. Chavez-DeRemer) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to establish a refundable 
        credit for expenses incurred for in vitro fertilization.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. IN VITRO FERTILIZATION CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. IN VITRO FERTILIZATION CREDIT.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
an amount equal to so much of the qualified in vitro fertilization 
expenses of the individual for the taxable year as do not exceed the 
excess (if any) of--
            ``(1) $30,000, over
            ``(2) the aggregate amount allowed as a credit to the 
        taxpayer under this section for all prior taxable years.
    ``(b) Qualified in Vitro Fertilization Expenses.--For purposes of 
this section, the term `qualified in vitro fertilization expenses' 
means amounts paid or incurred for medical care (as defined in section 
213(d)) relating to in vitro fertilization for the taxpayer (or the 
taxpayer's spouse, in the case of a joint return).
    ``(c) Denial of Double Benefit.--Any qualified in vitro 
fertilization expense which would (but for this subsection) be taken 
into account for purposes of any deduction (or any credit other than 
the credit allowed under this section) shall be reduced by the amount 
of the credit allowed under subsection (a) with respect to such 
expense.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``, 36C'' after ``36B''.
            (2) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``, 36C'' after ``, 36B''.
            (3) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. In vitro fertilization credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
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