,i #aaith ,,congress #ast ,session ,h4 ,r4 #dfci ,,in ,,the ,,house ,,of ,,representatives ,july #bc1 #bjbe,mr4 ,carey 7for himself1 ,mr4 ,landsman1 and ,mr4 ,miller of ,ohio7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide an income tax credit for the costs of infertility treatments4 #a4 ,short title ,this ,act may be cited as the ,infertility ,treatment ,affordability ,act of #bjbe4 #b4 ,credit for 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 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;,a71 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 ,portion of credit refundable 7,a7 ,in general ,so much of the credit allowed under subsection 7a7 for any taxable year 7determined after the applications of paragraphs 7#a7 and 7#b77 as does not exceed #e1jjj shall be treated as a credit allowed under subpart ,c and not as a credit allowed under this subpart4 7,b7 ,adjustments for inflation 7i7 ,in general ,in the case of a taxable year beginning after ,december #ca1 #bjbe1 the #e1jjj amount in subparagraph 7,a7 shall be increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbd for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7ii7 ,rounding ,if any amount as increased under clause 7i7 is not a multiple of #aj1 such amount shall be rounded to the nearest multiple of #aj4 7#d7 ,denial of double benefit 7,a7 ,in general ,any qualified infertility treatment expense taken into account for purposes of any deduction 7or any credit other than the credit allowed under this section7 shall be reduced by the amount of the credit allowed under subsection 7a7 with respect to such expense4 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 7c7 ,carryforwards of unused credit 7#a7 ,in general ,if the portion of the credit allowable under subsection 7a7 which is allowed under this subpart exceeds the limitation imposed by section #bf7;a7 for such taxable year reduced by the sum of the credits allowable under this subpart 7other than this section and section #be;,d71 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 ,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-in1 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 if such treatment is provided-- 7,a7 by a physician1 or other medical practitioner1 licensed in the ,united ,states1 and 7,b7 pursuant to a diagnosis of infertility by a physician licensed in the ,united ,states4 7#b7 ,treatments in advance of infertility arising from medical treatments ,for purposes of this section3 7,a7 ,in general ,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-- 7i7 notwithstanding paragraph 7#a77;,b71 and 7ii7 without regard to whether a diagnosis of infertility subsequently results4 7,b7 ,exception for procedures designed to result in infertility ,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-- 7,a7 means the inability to conceive or to carry a pregnancy to live birth1 7,b7 includes iatrogenic infertility resulting from medical treatments such as chemotherapy1 radiation1 or surgery1 and 7,c7 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#b77;,a74 7f7 ,married couples must file joint returns ,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 infertility treatments4 4 7#b7 ,section #bc7;c77#a7 of such ,code is amended by striking section #be;,d and inserting sections #bc;,a and #be;,d4 7#c7 ,section #be7;e77#a77;,c7 of such ,code is amended by inserting 1 #bc;,a1 after #bc4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4