,,ii  #aac? ,,congress  #a/ ,session    
,s4 #hha  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,may #g1 #bjac ,mrs4   
,gillibr& 7= h]self & ,mr4 ,s*atz7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide an     
income tax cr$it = ! co/s ( c]ta9       
inf]tility treatm5ts1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,family ,act ( #bjac4  #b4 ,f9d+s     
,congress f9ds ! foll[+3  7#a7 ,!       
,am]ican ,society ( ,reproductive       
,m$ic9e recognizes inf]tility z a       
disease1 & ! ,c5t]s = ,disease ,control 
& ,prev5tion h describ$ inf]tility z an 
em]g+ public heal? priority 9 ! ,unit$  
,/ates4 ,globally1 ! ,_w ,heal?         
,organization also =mally recognizes    
inf]tility z a disease4  7#b7 ,accord+  
to ! ,c5t]s = ,disease ,control &       
,prev5tion1 approximately #c1jjj1jjj    
,am]icans suff] f inf]tility4  7#c7 ,a  
portion ( ^? #c1jjj1jjj p are canc]     

survivors :o 7 diagnos$ z infants1      
*ildr51 or "y adults4 ,_! treatm5ts     
includ$ *emo!rapy1 radiation1 & surg]y  
:i* h l$ to irrep>able damage to _!     
reproductive sy/ems4  7#d7 ,milit>y     
families notably are also impact$ by    
inf]tility z a result ( l[] extremity w>
 injuries aris+ f ! p]ils ( mod]n w>f>e4
 ,= active duty individuals1 frequ5t    
*anges 9 p]man5t duty /ation1 combat    
deploym5ts1 & tra9+ rotations complicate
 access to f]tility treatm5ts4 ,9       
addition1 active duty individuals or    
vet]ans h no cov]age = 9 vitro          
f]tilization 7,,ivf7 ?r\gh _! milit>y   
heal? insurance & mu/ pay out ( pocket =
 ^? exp5ses1 ev5 )9 milit>y treatm5t    
facilities4  7#e7 ,= _m1 ! co/ (        
treatm5t = ! disease ( inf]tility is    
prohibitive4 ,accord+ to ! ,am]ican     
,society = ,reproductive ,m$ic9e1 ! co/ 
p] cycle ( ,,ivf is approximately       
#ab1ejj1 & on av]age c\ples require at  
lea/ #b cycles4 ,_m c\ples h to *oose   
betwe5 _! desire to e/abli% a family &  

_! future f9ancial well-be+4  7#f7      
,m$ical insurance cov]age = inf]tility  
treatm5ts is sp>se & inconsi/5t at !    
,/ate level4 ,only #h ,/ates h pass$    
laws to require compreh5sive inf]tility 
cov]age1 & "u ^? ,/ate laws             
employ]-sponsor$ plans are exempt2      
!re=e1 cov]age = treatm5ts su* z ,,ivf  
is limit$4 ,accord+ to ,m]c]'s #bjje    
,national ,survey ( ,employ]-,sponsor$  
,heal? ,plans1 ,,ivf 0 volunt>ily cov]$ 
by #ai p]c5t ( l>ge employ]-sponsor$    
heal? plans & only #aa p]c5t ( small    
employ]-sponsor$ heal? plans4 ,ev5 9    
,/ates ) cov]age m&ates1 out-(-pocket   
exp5ses = ^! treatm5ts are significant4 
7#g7 ,accord+ to ! late/ ,national      
,survey ( ,family ,gr[?1                
,african-,am]ican & ,hispanic wom5 are m
 likely to be inf]tile ?an ,caucasian   
wom51 yet /udies indicate t !y are less 
likely to use inf]tility s]vices4  #c4  
,cr$it = c]ta9 inf]tility treatm5ts  7a7
 ,9 g5]al ,subp>t ,a ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     

,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #bd ! foll[+ new section3 
#bc;,a4 ,cr$it = c]ta9 inf]tility       
treatm5ts  7a7 ,all[ance ( cr$it ,9 !   
case ( an eligible individual1 !re %all 
be all[$ z a cr$it aga9/ ! tax impos$ by
 ?is *apt] = ! taxable ye> an am\nt     
equal to #ej p]c5t ( ! qualifi$         
inf]tility treatm5t exp5ses paid or     
incurr$ dur+ ! taxable ye>4  7b7        
,limitations  7#a7 ,doll> limitation ,! 
am\nt ( ! cr$it "u subsection 7a7 = any 
taxable ye> %all n exce$ ! excess 7if   
any7 (--  7,a7 ! doll> am\nt 9 effect "u
 section #bc7;b77#a7 = ! taxable ye>1   
ov]  7,b7 ! aggregate am\nt ( ! cr$its  
all[$ "u subsection 7a7 = all prec$+    
taxable ye>s4  7#b7 ,income limitation  
7,a7 ,9 g5]al ,! am\nt o!rwise all[able 
z a cr$it "u subsection 7a7 = any       
taxable ye> 7det]m9$ aft] ! application 
( p>agraph 7#a7 & )\t reg>d to ?is      
p>agraph & subsection 7c77 %all be r$uc$
 7b n bel[ z]o7 by an am\nt :i* be>s !  
same ratio to ! am\nt s all[able z--    

7i7 ! am\nt 7if any7 by :i* ! taxpay]'s 
adju/$ gross income exce$s ! doll> am\nt
 9 effect "u clause 7i7 ( section       
#bc7;b77#b77;,a72 be>s to  7ii7 #dj1jjj4
  7,b7 ,det]m9ation ( adju/$ gross      
income ,= purposes ( subp>agraph 7,a71  
adju/$ gross income %all be det]m9$ )\t 
reg>d to sections #iaa1 #ica1 & #icc4   
7#c7 ,d5ial ( d\ble b5efit  7,a7 ,9     
g5]al ,no cr$it %all be all[$ "u        
subsection 7a7 = any exp5se = :i* a     
d$uction or cr$it is tak5 "u any o!r    
provision ( ?is *apt]4  7,b7 ,grants ,no
 cr$it %all be all[$ "u subsection 7a7 =
 any exp5se to ! ext5t t reimbursem5t or
 o!r funds 9 comp5sation = su* exp5se   
are receiv$ "u any ,f$]al1 ,/ate1 or    
local program4  7,c7 ,insurance         
reimbursem5t ,no cr$it %all be all[$ "u 
subsection 7a7 = any exp5se to ! ext5t t
 paym5t = su* exp5se is made1 or        
reimbursem5t = su* exp5se is receiv$1 "u
 any insurance policy4  7#d7 ,limitation
 bas$ on am\nt ( tax ,9 ! case ( a      
taxable ye> to :i* section #bf7;a77#b7  

does n apply1 ! cr$it all[$ "u          
subsection 7a7 = any taxable ye> %all n 
exce$ ! excess (--  7,a7 ! sum ( !      
regul> tax liability 7z def9$ 9 section 
#bf7;b77 plus ! tax impos$ by section   
#ee2 ov]  7,b7 ! sum ( ! cr$its all[able
 "u ?is subp>t 7o!r ?an ?is section7 &  
section #bg = ! taxable ye>4  7c7       
,c>ry=w>ds ( unus$ cr$it  7#a7 ,rule =  
ye>s 9 :i* all p]sonal cr$its all[$     
aga9/ regul> & alt]native m9imum tax ,9 
! case ( a taxable ye> to :i* section   
#bf7;a77#b7 applies1 if ! cr$it all[able
 "u subsection 7a7 exce$s ! limitation  
impos$ by section #bf7;a77#b7 = su*     
taxable ye> r$uc$ by ! sum ( ! cr$its   
all[able "u ?is subp>t 7o!r ?an ?is     
section71 su* excess %all be c>ri$ to ! 
succe$+ taxable ye> & add$ to ! cr$it   
all[able "u subsection 7a7 = su* succe$+
 taxable ye>4  7#b7 ,rule = o!r ye>s ,9 
! case ( a taxable ye> to :i* section   
#bf7;a77#b7 does n apply1 if ! cr$it    
all[able "u subsection 7a7 exce$s !     
limitation impos$ by subsection 7b77#d7 

= su* taxable ye>1 su* excess %all be   
c>ri$ to ! succe$+ taxable ye> & add$ to
 ! cr$it all[able "u subsection 7a7 =   
su* succe$+ taxable ye>4  7#c7          
,limitation ,no cr$it may be c>ri$ =w>d 
"u ?is subsection to any taxable ye>    
aft] ! #e? taxable ye> aft] ! taxable   
ye> 9 :i* ! cr$it arose4 ,= purposes ( !
 prec$+ s5t5ce1 cr$its %all be treat$ z 
us$ on a fir/-9 fir/-out basis4  7d7    
,qualifi$ inf]tility treatm5t exp5ses ,=
 purposes ( ?is section--  7#a7 ,9 g5]al
 ,! t]m qualifi$ inf]tility treatm5t    
exp5ses means am\nts paid or incurr$ = !
 treatm5t ( inf]tility via 9 vitro      
f]tilization if su* treatm5t is--  7,a7 
provid$ by a lic5s$ physician1 lic5s$   
surgeon1 or o!r lic5s$ m$ical           
practition]1 &  7,b7 adm9i/]$ ) respect 
to a diagnosis ( inf]tility by a        
physician lic5s$ 9 ! ,unit$ ,/ates4     
7#b7 ,treatm5ts 9 advance ( inf]tility  
aris+ f m$ical treatm5ts ,9 ! case (    
exp5ses incurr$ 9 advance ( a diagnosis 
( inf]tility = f]tility pres]vation     

proc$ures :i* are conduct$ prior to     
m$ical proc$ures t1 z det]m9$ by a      
physician lic5s$ 9 ! ,unit$ ,/ates1 may 
cause involunt>y inf]tility or          
/]ilization1 su* exp5ses %all be treat$ 
z qualifi$ inf]tility treatm5t exp5ses--
  7,a7 not)/&+ p>agraph 7#a77;,b71 &    
7,b7 )\t reg>d to :e!r a diagnosis (    
inf]tility subsequ5tly results4         
,exp5ses = f]tility pres]vation         
proc$ures 9 advance ( a proc$ure design$
 to result 9 inf]tility or /]ilization  
%all n be treat$ z qualifi$ inf]tility  
treatm5t exp5ses4  7#c7 ,inf]tility ,!  
t]m inf]tility means ! inability to     
conceive or to c>ry a pregnancy to live 
bir?1 includ+ iatrog5ic inf]tility      
result+ f m$ical treatm5ts su* z        
*emo!rapy1 radiation or surg]y4 ,su* t]m
 does n include inf]tility or           
/]ilization result+ f a proc$ure design$
 = su* purpose4  7e7 ,eligible          
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means an        
individual--  7#a7 :o has be5 diagnos$ )

 inf]tility by a physician lic5s$ 9 !   
,unit$ ,/ates1 or  7#b7 ) respect to :om
 a physician lic5s$ 9 ! ,unit$ ,/ates   
has made ! det]m9ation describ$ 9       
subsection 7d77#b74  7f7 ,fil+          
requirem5ts ,m>ri$ taxpay]s mu/ file    
jo9t returns4 ,rules simil> to ! rules (
 p>agraphs 7#b71 7#c71 & 7#d7 ( section 
#ba7;e7 %all apply = purposes ( ?is     
section4  4  7b7 ,con=m+ am5dm5ts  7#a7 
,! table ( sections = subp>t ,a ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e ! item relat+ to section 
#bd ! foll[+ new item3  ,sec4 #bc;,a4   
,cr$it = c]ta9 inf]tility treatm5ts4  4 
7#b7 ,section #bc7;c77#a7 ( su* ,code is
 am5d$ by /rik+ #be;,d & ins]t+ #bc;,a1 
#be;,d14  7#c7 ,section #be7;e77#a77;,c7
 ( su* ,code is am5d$ by ins]t+ #bc;,a1 
be=e #be;,d14  7#d7 ,section #adjj;,c7d7
 ( su* ,code is am5d$ by /rik+ section  
#be;,d & ins]t+ sections #bc;,a &       
#be;,d4  7c7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      

taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjac4