,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #igec  ,,in ,,the ,,house ,,of  
,,representatives  ,july #af1 #bjbf,mr4 
,levin 7for himself and ,mr4 ,carey7    
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    
exempt certain retirement plan          
distributions used to pay qualified     
fertility treatment expenses from the   
early withdrawal tax4  #a4 ,short title 
,this ,act may be cited as the          
,fertility ,cost ,relief ,act4  #b4     
,distributions for qualified fertility  
treatment expenses exempted from early  
withdrawal tax  7a7 ,in general ,section
 #gb7t77#b7 of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,o7 ,qualified fertility treatment     
distributions  7i7 ,in general ,any     
qualified fertility treatment           
distribution4  7ii7 ,lifetime dollar    
limitation  7,i7 ,in general ,the       

aggregate amount of distributions       
received by an individual which may be  
treated as qualified fertility treatment
 distributions for any taxable year     
shall not exceed the excess 7if any7    
of-- 7aa7 #bj1jjj1 over  7bb7 the       
aggregate amounts treated as qualified  
fertility treatment distributions with  
respect to such individual for all prior
 taxable years4  7,,ii7 ,inflation      
adjustment ,in the case of a taxable    
year beginning in a calendar year after 
#bjbf1 the #bj1jjj amount in subclause  
7,i77aa7 shall be increased by an amount
 equal to--  7aa7 such dollar amount1   
multiplied by  7bb7 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
 #bjbe for calendar year #bjaf in       
subparagraph 7,a77ii7 thereof4  7iii7   
,qualified fertility treatment          
distribution ,for purposes of this      
subparagraph-- 7,i7 ,in general ,the    

term qualified fertility treatment      
distribution means any distribution     
received by an individual from an       
applicable eligible retirement plan to  
the extent such distribution is used1   
within #a year of the date on which such
 distribution is received1 to pay       
qualified fertility treatment expenses  
for the individual or the spouse or     
domestic partner of the individual4     
7,,ii7 ,qualified fertility treatment   
expenses ,the term qualified fertility  
treatment expenses means any expenses   
for-- 7aa7 the preservation of human    
oocytes1 sperm1 or embryos1  7bb7       
artificial insemination1 including      
intravaginal1 intracervical1 and        
intrauterine insemination1  7cc7        
assisted reproductive technology1       
including in vitro fertilization and    
other treatments or procedures in which 
oocytes1 sperm1 fertilized eggs1        
embryos1 or other reproductive genetic  
materials are handled1  7dd7 the genetic
 testing of embryos1  7ee7 fertility    

medications1  7ff7 gamete donation1 or  
7gg7 such other fertility treatments1   
procedures1 medications1 or services as 
determined appropriate in accordance    
with regulations prescribed by the      
,secretary of ,health and ,human        
,services4  7,,iii7 ,applicable eligible
 retirement plan ,the term applicable   
eligible retirement plan means an       
eligible retirement plan 7as defined in 
section #djb7;c77#h77;,b77 other than a 
defined benefit plan4  7iv7 ,treatment  
of plan distributions ,if a distribution
 to an individual would 7without regard 
to clause 7ii77 be a qualified fertility
 treatment distribution1 a plan shall   
not be treated as failing to meet any   
requirement of this title merely because
 the plan treats the distribution as a  
qualified fertility treatment           
distribution1 unless the aggregate      
amount of such distributions from all   
plans maintained by the employer 7and   
any member of any controlled group which
 includes the employer1 determined as   

provided in subparagraph 7,h77iv77,,ii77
 to such individual exceeds the         
limitation under clause 7ii74  7v7      
,amount distributed may be repaid ,rules
 similar to the rules of subparagraph   
7,h77v7 shall apply with respect to an  
individual who receives a qualified     
fertility treatment distribution4  7vi7 
,special rules ,for purposes of this    
subparagraph--  7,i7 ,exemption of      
distributions from trustee to trustee   
transfer and withholding rules ,for     
purposes of sections #dja7;a77#ca71     
#djb7;f71 and #cdje1 a qualified        
fertility treatment distribution shall  
not be treated as an eligible rollover  
distribution4  7,,ii7 ,distributions    
treated as meeting plan distribution    
requirements ,any qualified fertility   
treatment distribution shall be treated 
as meeting the requirements of sections 
#dja7k77#b77;,b77i71                    
#djc7;b77#g77;,a77i71 #djc7;b77#aa71 and
 #deg7;d77#a77;,a74  4  7b7 ,effective  
date ,the amendment made by subsection  

7a7 shall apply with respect to         
distributions made after ,december #ca1 
#bjbe4