,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #iccc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #i1 #bjbd,mr4  
,kean ( ,new ,j]sey introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide an income tax cr$it = ! co/s (  
c]ta9 f]tility treatm5ts4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,,ivf = 
,families ,act4  #b4 ,cr$it = c]ta9     
f]tility treatm5ts  7a7 ,9 g5]al ,subp>t
 ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by ins]t+ be=e section #bd !      
foll[+ new section3  #bc;,a4 ,cr$it =   
c]ta9 f]tility treatm5ts  7a7 ,all[ance 
( cr$it ,9 ! case ( an individual1 !re  
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to ! qualifi$ f]tility      
treatm5t exp5ses paid or incurr$ dur+ ! 
taxable ye>4  7b7 ,doll> limitation ,!  
am\nt ( ! cr$it all[$ "u subsection 7a7 
= any taxable ye> %all n exce$ #ae1jjj4 

7c7 ,qualifi$ f]tility treatm5t exp5ses 
,= purposes ( ?is section1 ! t]m        
qualifi$ f]tility treatm5t exp5ses means
 am\nts paid or incurr$ = proc$ures     
int5d$ to facilitate a pregnancy1       
includ+-- 7#a7 su* treatm5ts or         
proc$ures t involve ! h&l+ ( human egg1 
sp]m1 & embryo outside ( ! body1 includ+
 9 vitro f]tilization & maturation1 egg 
& embryo cryopres]vation1 egg & embryo  
donation1 & intracytoplasmic sp]m       
injection1 &  7#b7 su* treatm5ts or     
proc$ures t d n involve ! h&l+ ( human  
egg1 sp]m1 & embryo outside ( ! body1   
includ+ ovulation induction1 g5etic     
scre5+ & diagnosis1 sp]m                
cryopres]vation1 & intraut]9e           
insem9ation4  7d7 ,m>ri$ c\ples mu/ file
 jo9t returns ,rules simil> to ! rules (
 p>agraphs 7#b71 7#c71 & 7#d7 ( section 
#ba7;e7 %all apply = purposes ( ?is     
section4  7e7 ,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 ,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$1 "u
 any insurance policy4  4  7b7 ,con=m+  
am5dm5ts  7#a7 ,! table ( sections =    
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #bc ! foll[+ new item3
  ,sec4 #bc;,a4 ,cr$it = c]ta9 f]tility 
treatm5ts4  4  7#b7 ,section #bc7;c77#a7
 ( su* ,code is am5d$ by /rik+ section  
#be;,d & ins]t+ sections #bc;,a &       
#be;,d4  7#c7 ,section #be7;e77#a77;,c7 
( su* ,code is am5d$ by ins]t+ 1 #bc;,a1
 aft] #bc4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4