Health Savings and Affordability for Fertility Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3091 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 3091

 To amend the Internal Revenue Code of 1986 to treat amounts paid for 
fertility treatments as medical expenses for purposes of health savings 
                   accounts, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2025

Ms. Underwood 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 treat amounts paid for 
fertility treatments as medical expenses for purposes of health savings 
                   accounts, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Savings and Affordability for 
Fertility Act'' or the ``HSA for Fertility Act''.

SEC. 2. FERTILITY TREATMENTS TREATED AS MEDICAL EXPENSES FOR PURPOSES 
              OF HEALTH SAVINGS ACCOUNT.

    (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 
1986 is amended--
            (1) in subparagraph (A), by inserting ``and fertility 
        treatments'' after ``products'', and
            (2) by adding at the end the following new subparagraph:
                    ``(E) Fertility treatment.--For the purposes of 
                this paragraph, the term `fertility treatment' includes 
                the following:
                            ``(i) Preservation (including long-term 
                        storage) of human oocytes, sperm, or embryos 
                        for later reproductive use.
                            ``(ii) Artificial insemination, including 
                        intravaginal insemination, intracervical 
                        insemination, and intrauterine insemination.
                            ``(iii) Assisted reproductive technology, 
                        including in vitro fertilization and other 
                        treatments or procedures in which reproductive 
                        genetic material, such as oocytes, sperm, 
                        fertilized eggs, and embryos, are handled, when 
                        clinically appropriate.
                            ``(iv) Medications prescribed as indicated 
                        for fertility.
                            ``(v) Gamete donation, including 
                        reimbursement for an individual who agrees to 
                        provide such material to an eligible individual 
                        under a gamete donor agreement as well as 
                        medical expenses associated with procuring such 
                        material from the donor.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
    (c) No Inference.--Nothing contained in this section, or the 
amendments made thereby, shall be construed to--
            (1) create any inference with respect to any amounts paid 
        on or before such date, or
            (2) limit the continued treatment after such date of any 
        fertility-related expense not described in subsection (d)(2)(E) 
        of section 223 of the Internal Revenue Code of 1986 (as added 
        by this Act) as a medical expense for purposes of such section.
                                 <all>