,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #idgi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #f1         
#bjbd,mrs4 ,mill]-,meeks 7= h]self1 ,mr4
 ,lawl]1 & ,mrs4 ,*avez-,de,remer7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a refundable   
cr$it = exp5ses incurr$ = 9 vitro       
f]tilization4  #a4 ,9 vitro f]tilization
 cr$it  7a7 ,9 g5]al ,subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,9 vitro          
f]tilization cr$it  7a7 ,all[ance (     
cr$it ,9 ! case ( an individual1 !re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is subtitle an am\nt equal to
 s mu* ( ! qualifi$ 9 vitro f]tilization
 exp5ses ( ! individual = ! taxable ye> 
z d n exce$ ! excess 7if any7 (-- 7#a7  
#cj1jjj1 ov]  7#b7 ! aggregate am\nt    
all[$ z a cr$it to ! taxpay] "u ?is     

section = all prior taxable ye>s4  7b7  
,qualifi$ 9 vitro f]tilization exp5ses  
,= purposes ( ?is section1 ! t]m        
qualifi$ 9 vitro f]tilization exp5ses   
means am\nts paid or incurr$ = m$ical   
c>e 7z def9$ 9 section #bac7;d77 relat+ 
to 9 vitro f]tilization = ! taxpay] 7or 
! taxpay]'s sp\se1 9 ! case ( a jo9t    
return74  7c7 ,d5ial ( d\ble b5efit ,any
 qualifi$ 9 vitro f]tilization exp5se   
:i* w\ld 7b = ?is subsection7 be tak5   
into acc\nt = purposes ( any d$uction   
7or any cr$it o!r ?an ! cr$it all[$ "u  
?is section7 %all be r$uc$ by ! am\nt ( 
! cr$it all[$ "u subsection 7a7 )       
respect to su* exp5se4  4  7b7 ,con=m+  
am5dm5ts  7#a7 ,section                 
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      
#cf;,c aft] #cf;,b4  7#b7 ,section      
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ 1 #cf;,c aft]
 1 #cf;,b4  7#c7 ,! table ( sections =  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   

#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,9 vitro           
f]tilization cr$it4  4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to am\nts paid or incurr$    
aft] ! date ( ! enactm5t ( ?is ,act4