,,ii #aacth ,,congress #ast ,session ,s4 #hha ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,may #g1 #bjac ,mrs4 ,gillibrand 7for herself and ,mr4 ,schatz7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide an income tax credit for the costs of certain infertility treatments1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,family ,act of #bjac4 #b4 ,findings ,congress finds the following3 7#a7 ,the ,american ,society of ,reproductive ,medicine recognizes infertility as a disease1 and the ,centers for ,disease ,control and ,prevention have described infertility as an emerging public health priority in the ,united ,states4 ,globally1 the ,world ,health ,organization also formally recognizes infertility as a disease4 7#b7 ,according to the ,centers for ,disease ,control and ,prevention1 approximately #c1jjj1jjj ,americans suffer from infertility4 7#c7 ,a portion of those #c1jjj1jjj people are cancer survivors who were diagnosed as infants1 children1 or young adults4 ,their treatments included chemotherapy1 radiation1 and surgery which have led to irreparable damage to their reproductive systems4 7#d7 ,military families notably are also impacted by infertility as a result of lower extremity war injuries arising from the perils of modern warfare4 ,for active duty individuals1 frequent changes in permanent duty station1 combat deployments1 and training rotations complicate access to fertility treatments4 ,in addition1 active duty individuals or veterans have no coverage for in vitro fertilization 7,,ivf7 through their military health insurance and must pay out of pocket for those expenses1 even within military treatment facilities4 7#e7 ,for many1 the cost of treatment for the disease of infertility is prohibitive4 ,according to the ,american ,society for ,reproductive ,medicine1 the cost per cycle of ,,ivf is approximately #ab1ejj1 and on average couples require at least #b cycles4 ,many couples have to choose between their desire to establish a family and their future financial well-being4 7#f7 ,medical insurance coverage for infertility treatments is sparse and inconsistent at the ,state level4 ,only #h ,states have passed laws to require comprehensive infertility coverage1 and under those ,state laws employer-sponsored plans are exempt2 therefore1 coverage for treatments such as ,,ivf is limited4 ,according to ,mercer's #bjje ,national ,survey of ,employer-,sponsored ,health ,plans1 ,,ivf was voluntarily covered by #ai percent of large employer-sponsored health plans and only #aa percent of small employer-sponsored health plans4 ,even in ,states with coverage mandates1 out-of-pocket expenses for these treatments are significant4 7#g7 ,according to the latest ,national ,survey of ,family ,growth1 ,african-,american and ,hispanic women are more likely to be infertile than ,caucasian women1 yet studies indicate that they are less likely to use infertility services4 #c4 ,credit for certain infertility treatments 7a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting before section #bd the following new section3 #bc;,a4 ,credit for certain infertility treatments 7a7 ,allowance of credit ,in the case of an eligible individual1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to #ej percent of the qualified infertility treatment expenses paid or incurred during the taxable year4 7b7 ,limitations 7#a7 ,dollar limitation ,the amount of the credit under subsection 7a7 for any taxable year shall not exceed the excess 7if any7 of-- 7,a7 the dollar amount in effect under section #bc7;b77#a7 for the taxable year1 over 7,b7 the aggregate amount of the credits allowed under subsection 7a7 for all preceding taxable years4 7#b7 ,income limitation 7,a7 ,in general ,the amount otherwise allowable as a credit under subsection 7a7 for any taxable year 7determined after the application of paragraph 7#a7 and without regard to this paragraph and subsection 7c77 shall be reduced 7but not below zero7 by an amount which bears the same ratio to the amount so allowable as-- 7i7 the amount 7if any7 by which the taxpayer's adjusted gross income exceeds the dollar amount in effect under clause 7i7 of section #bc7;b77#b77;,a72 bears to 7ii7 #dj1jjj4 7,b7 ,determination of adjusted gross income ,for purposes of subparagraph 7,a71 adjusted gross income shall be determined without regard to sections #iaa1 #ica1 and #icc4 7#c7 ,denial of double benefit 7,a7 ,in general ,no credit shall be allowed under subsection 7a7 for any expense for which a deduction or credit is taken under any other provision of this chapter4 7,b7 ,grants ,no credit shall be allowed under subsection 7a7 for any expense to the extent that reimbursement or other funds in compensation for such expense are received under any ,federal1 ,state1 or local program4 7,c7 ,insurance reimbursement ,no credit shall be allowed under subsection 7a7 for any expense to the extent that payment for such expense is made1 or reimbursement for such expense is received1 under any insurance policy4 7#d7 ,limitation based on amount of tax ,in the case of a taxable year to which section #bf7;a77#b7 does not apply1 the credit allowed under subsection 7a7 for any taxable year shall not exceed the excess of-- 7,a7 the sum of the regular tax liability 7as defined in section #bf7;b77 plus the tax imposed by section #ee2 over 7,b7 the sum of the credits allowable under this subpart 7other than this section7 and section #bg for the taxable year4 7c7 ,carryforwards of unused credit 7#a7 ,rule for years in which all personal credits allowed against regular and alternative minimum tax ,in the case of a taxable year to which section #bf7;a77#b7 applies1 if the credit allowable under subsection 7a7 exceeds the limitation imposed by section #bf7;a77#b7 for such taxable year reduced by the sum of the credits allowable under this subpart 7other than this section71 such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection 7a7 for such succeeding taxable year4 7#b7 ,rule for other years ,in the case of a taxable year to which section #bf7;a77#b7 does not apply1 if the credit allowable under subsection 7a7 exceeds the limitation imposed by subsection 7b77#d7 for such taxable year1 such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection 7a7 for such succeeding taxable year4 7#c7 ,limitation ,no credit may be carried forward under this subsection to any taxable year after the #eth taxable year after the taxable year in which the credit arose4 ,for purposes of the preceding sentence1 credits shall be treated as used on a first-in first-out basis4 7d7 ,qualified infertility treatment expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified infertility treatment expenses means amounts paid or incurred for the treatment of infertility via in vitro fertilization if such treatment is-- 7,a7 provided by a licensed physician1 licensed surgeon1 or other licensed medical practitioner1 and 7,b7 administered with respect to a diagnosis of infertility by a physician licensed in the ,united ,states4 7#b7 ,treatments in advance of infertility arising from medical treatments ,in the case of expenses incurred in advance of a diagnosis of infertility for fertility preservation procedures which are conducted prior to medical procedures that1 as determined by a physician licensed in the ,united ,states1 may cause involuntary infertility or sterilization1 such expenses shall be treated as qualified infertility treatment expenses-- 7,a7 notwithstanding paragraph 7#a77;,b71 and 7,b7 without regard to whether a diagnosis of infertility subsequently results4 ,expenses for fertility preservation procedures in advance of a procedure designed to result in infertility or sterilization shall not be treated as qualified infertility treatment expenses4 7#c7 ,infertility ,the term infertility means the inability to conceive or to carry a pregnancy to live birth1 including iatrogenic infertility resulting from medical treatments such as chemotherapy1 radiation or surgery4 ,such term does not include infertility or sterilization resulting from a procedure designed for such purpose4 7e7 ,eligible individual ,for purposes of this section1 the term eligible individual means an individual-- 7#a7 who has been diagnosed with infertility by a physician licensed in the ,united ,states1 or 7#b7 with respect to whom a physician licensed in the ,united ,states has made the determination described in subsection 7d77#b74 7f7 ,filing requirements ,married taxpayers must file joint returns4 ,rules similar to the rules of paragraphs 7#b71 7#c71 and 7#d7 of section #ba7;e7 shall apply for purposes of this section4 4 7b7 ,conforming amendments 7#a7 ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting before the item relating to section #bd the following new item3 ,sec4 #bc;,a4 ,credit for certain infertility treatments4 4 7#b7 ,section #bc7;c77#a7 of such ,code is amended by striking #be;,d and inserting #bc;,a1 #be;,d14 7#c7 ,section #be7;e77#a77;,c7 of such ,code is amended by inserting #bc;,a1 before #be;,d14 7#d7 ,section #adjj;,c7d7 of such ,code is amended by striking section #be;,d and inserting sections #bc;,a and #be;,d4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4