,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ahgh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #e1 #bjbe,mr4    
,lawl] 7= himself1 ,mr4 ,wittman1 &     
,mrs4 ,luna7 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$it = f]tility treatm5ts4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,,ivf ,access & ,af=dability ,act4    
#b4 ,cr$it = f]tility treatm5ts  7a7 ,9 
g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ be=e section  
#bd ! foll[+ new section3  #bc;,a4      
,cr$it = f]tility treatm5ts  7a7        
,all[ance ( cr$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 !    
assi/$ reproductive te*nology exp5ses   
paid or incurr$ dur+ ! taxable ye>4  7b7
 ,limitations  7#a7 ,doll> limitation   
7,a7 ,9 g5]al ,! am\nt ( ! cr$it "u     

subsection 7a7 = any taxable ye> %all n 
exce$ #bj1jjj4  7,b7 ,special rule ,9 ! 
case ( two individuals fil+ a jo9t      
return or an individual fil+ z a surviv+
 sp\se 7z def9$ 9 section #b7;a77 )     
respect to a taxable ye> 9 :i* bo?      
individuals1 or ! individual & ! sp\se (
 su* individual1 incur assi/$           
reproductive te*nology exp5ses1         
subp>agraph 7,a7 %all be appli$ by      
sub/itut+ #dj1jjj = #bj1jjj4  7#b7      
,income limitation  7,a7 ,9 g5]al ,!    
am\nt o!rwise all[able z a cr$it "u     
subsection 7a7 = any taxable ye> %all be
 r$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$s    
#bjj1jjj1 be>s to  7ii7 #ajj1jjj4  7,b7 
,special rule ,9 ! case ( a jo9t return 
or a surviv+ sp\se 7z def9$ 9 section   
#b7;a771 subp>agraph 7,a7 %all be appli$
 by sub/itut+ #djj1jjj = #bjj1jjj &     
#bjj1jjj = #ajj1jjj4  7,c7 ,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 ,any assi/$      
reproductive te*nology exp5se 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  7,b7 ,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$1 "u any insurance     
policy or o!rwise4  7c7 ,c>ry=w>ds (    
unus$ cr$it  7#a7 ,9 g5]al ,if ! cr$it  
all[able "u subsection 7a7 exce$s !     
limitation impos$ by section #bf7;a7 =  
su* taxable ye> r$uc$ by ! sum ( !      
cr$its all[able "u ?is subp>t 7o!r ?an  
?is section & section #be;,d71 su*      
excess %all be c>ri$ to ! succe$+       
taxable ye> & add$ to ! cr$it all[able  
"u subsection 7a7 = su* succe$+ taxable 
ye>4  7#b7 ,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/-91 fir/-out   
basis4  7d7 ,assi/$ reproductive        
te*nology ,= purposes ( ?is section1 !  
t]m assi/$ reproductive te*nology has ! 
mean+ giv5 su* t]m 9 section #h ( !     
,f]tility ,cl9ic ,success ,rate &       
,c]tification ,act ( #aiib 7#db         
,u4,s4,c4 #bfc;a-#g74  7e7 ,eligible    
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means ! taxpay]1
 ! sp\se ( ! taxpay]1 or a dep5d5t ( !  
taxpay]4  7f7 ,special rules  7#a7      
,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    
7#b7 ,d5ial ( d\ble b5efit = dep5d5ts   
,no cr$it %all be all[$ "u ?is section  
to a taxpay] :o is a dep5d5t 7z def9$ 9 
section #aeb7;a77 = assi/$ reproductive 
te*nology exp5ses = :i* a cr$it has be5 

claim$ by ano!r taxpay] "u ?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+
 aft] ! item relat+ to section #bc !    
foll[+ new item3  ,sec4 #bc;,a4 ,cr$it =
 f]tility treatm5ts4  4  7#b7 ,section  
#bc7;c77#a7 ( su* ,code is am5d$ 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