,i #aai? ,,congress #a/ ,session ,h4 ,r4 #dfci ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #bc1 #bjbe,mr4 ,c>ey 7= himself1 ,mr4 ,l&sman1 & ,mr4 ,mill] ( ,ohio7 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$it = ! co/s ( inf]tility treatm5ts4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,inf]tility ,treatm5t ,af=dability ,act ( #bjbe4 #b4 ,cr$it = inf]tility treatm5ts 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ be=e section #bd ! foll[+ new section3 #bc;,a4 ,cr$it = inf]tility treatm5ts 7a7 ,all[ance ( cr$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$s ! doll> am\nt 9 effect "u clause 7i7 ( section #bc7;b77#b77;,a71 be>s to 7ii7 #dj1jjj4 7,b7 ,det]m9ation ( adju/$ gross income ,= purposes ( subp>agraph 7,a71 adju/$ gross income %all be det]m9$ )\t reg>d to sections #iaa1 #ica1 & #icc4 7#c7 ,portion ( cr$it refundable 7,a7 ,9 g5]al ,s mu* ( ! cr$it all[$ "u subsection 7a7 = any taxable ye> 7det]m9$ aft] ! applications ( p>agraphs 7#a7 & 7#b77 z does n exce$ #e1jjj %all be treat$ z a cr$it all[$ "u subp>t ,c & n z a cr$it all[$ "u ?is subp>t4 7,b7 ,adju/m5ts = inflation 7i7 ,9 g5]al ,9 ! case ( a taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbe1 ! #e1jjj am\nt 9 subp>agraph 7,a7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7ii7 ,r\nd+ ,if any am\nt z increas$ "u clause 7i7 is n a multiple ( #aj1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #aj4 7#d7 ,d5ial ( d\ble b5efit 7,a7 ,9 g5]al ,any qualifi$ inf]tility treatm5t 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 ,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$1 "u any insurance policy4 7c7 ,c>ry=w>ds ( unus$ cr$it 7#a7 ,9 g5]al ,if ! portion ( ! cr$it all[able "u subsection 7a7 :i* is all[$ "u ?is subp>t 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 ,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 if su* treatm5t is provid$-- 7,a7 by a physician1 or o!r m$ical practition]1 lic5s$ 9 ! ,unit$ ,/ates1 & 7,b7 pursuant to a diagnosis ( inf]tility by a physician lic5s$ 9 ! ,unit$ ,/ates4 7#b7 ,treatm5ts 9 advance ( inf]tility aris+ f m$ical treatm5ts ,= purposes ( ?is section3 7,a7 ,9 g5]al ,9 ! case ( exp5ses incurr$ 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-- 7i7 not)/&+ p>agraph 7#a77;,b71 & 7ii7 )\t reg>d to :e!r a diagnosis ( inf]tility subsequ5tly results4 7,b7 ,exception = proc$ures design$ to result 9 inf]tility ,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-- 7,a7 means ! inability to conceive or to c>ry a pregnancy to live bir?1 7,b7 includes iatrog5ic inf]tility result+ f m$ical treatm5ts su* z *emo!rapy1 radiation1 or surg]y1 & 7,c7 does n include inf]tility or /]ilization result+ f a proc$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#b77;,a74 7f7 ,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 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$it = inf]tility treatm5ts4 4 7#b7 ,section #bc7;c77#a7 ( su* ,code is am5d$ 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] ,decemb] #ca1 #bjbd4