,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #igec  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbf,mr4  
,lev9 7= himself & ,mr4 ,c>ey7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exempt c]ta9 retirem5t plan    
di/ributions us$ to pay qualifi$        
f]tility treatm5t exp5ses f ! e>ly      
)drawal tax4  #a4 ,%ort title  ,?is ,act
 may be cit$ z ! ,f]tility ,co/ ,relief 
,act4  #b4 ,di/ributions = qualifi$     
f]tility treatm5t exp5ses exempt$ f e>ly
 )drawal tax  7a7 ,9 g5]al ,section     
#gb7t77#b7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,o7 ,qualifi$       
f]tility treatm5t di/ributions  7i7 ,9  
g5]al ,any qualifi$ f]tility treatm5t   
di/ribution4  7ii7 ,lifetime doll>      
limitation  7,i7 ,9 g5]al ,! aggregate  
am\nt ( di/ributions receiv$ by an      
individual :i* may be treat$ z qualifi$ 
f]tility treatm5t di/ributions = any    

taxable ye> %all n exce$ ! excess 7if   
any7 (-- 7aa7 #bj1jjj1 ov]  7bb7 !      
aggregate am\nts treat$ z qualifi$      
f]tility treatm5t di/ributions ) respect
 to su* individual = all prior taxable  
ye>s4  7,,ii7 ,inflation adju/m5t ,9 !  
case ( a taxable ye> beg9n+ 9 a cal5d>  
ye> aft] #bjbf1 ! #bj1jjj am\nt 9       
subclause 7,i77aa7 %all be increas$ by  
an am\nt equal to--  7aa7 su* doll>     
am\nt1 multipli$ by  7bb7 ! 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> #bjbe =
 cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7
 !re(4  7iii7 ,qualifi$ f]tility        
treatm5t di/ribution ,= purposes ( ?is  
subp>agraph-- 7,i7 ,9 g5]al ,! t]m      
qualifi$ f]tility treatm5t di/ribution  
means any di/ribution receiv$ by an     
individual f an applicable eligible     
retirem5t plan to ! ext5t su*           
di/ribution is us$1 )9 #a ye> ( ! date  
on :i* su* di/ribution is receiv$1 to   
pay qualifi$ f]tility treatm5t exp5ses =

 ! individual or ! sp\se or dome/ic     
p>tn] ( ! individual4  7,,ii7 ,qualifi$ 
f]tility treatm5t exp5ses ,! t]m        
qualifi$ f]tility treatm5t exp5ses means
 any exp5ses =-- 7aa7 ! pres]vation (   
human oocytes1 sp]m1 or embryos1  7bb7  
artificial insem9ation1 includ+         
intravag9al1 intrac]vical1 & intraut]9e 
insem9ation1  7cc7 assi/$ reproductive  
te*nology1 includ+ 9 vitro f]tilization 
& o!r treatm5ts or proc$ures 9 :i*      
oocytes1 sp]m1 f]tiliz$ eggs1 embryos1  
or o!r reproductive g5etic mat]ials are 
h&l$1  7dd7 ! g5etic te/+ ( embryos1    
7ee7 f]tility m$ications1  7ff7 gamete  
donation1 or  7gg7 su* o!r f]tility     
treatm5ts1 proc$ures1 m$ications1 or    
s]vices z det]m9$ appropriate 9         
accordance ) regulations prescrib$ by ! 
,secret>y ( ,heal? & ,human ,s]vices4   
7,,iii7 ,applicable eligible retirem5t  
plan ,! t]m applicable eligible         
retirem5t plan means an eligible        
retirem5t plan 7z def9$ 9 section       
#djb7;c77#h77;,b77 o!r ?an a def9$      

b5efit plan4  7iv7 ,treatm5t ( plan     
di/ributions ,if a di/ribution to an    
individual w\ld 7)\t reg>d to clause    
7ii77 be a qualifi$ f]tility treatm5t   
di/ribution1 a plan %all n be treat$ z  
fail+ to meet any requirem5t ( ?is title
 m]ely because ! plan treats !          
di/ribution z a qualifi$ f]tility       
treatm5t di/ribution1 unless ! aggregate
 am\nt ( su* di/ributions f all plans   
ma9ta9$ by ! employ] 7& any memb] ( any 
controll$ gr\p :i* includes ! employ]1  
det]m9$ z provid$ 9 subp>agraph         
7,h77iv77,,ii77 to su* individual exce$s
 ! limitation "u clause 7ii74  7v7      
,am\nt di/ribut$ may be repaid ,rules   
simil> to ! rules ( subp>agraph 7,h77v7 
%all apply ) respect to an individual :o
 receives a qualifi$ f]tility treatm5t  
di/ribution4  7vi7 ,special rules ,=    
purposes ( ?is subp>agraph--  7,i7      
,exemption ( di/ributions f tru/ee to   
tru/ee transf] & )hold+ rules ,=        
purposes ( sections #dja7;a77#ca71      
#djb7;f71 & #cdje1 a qualifi$ f]tility  

treatm5t di/ribution %all n be treat$ z 
an eligible rollov] di/ribution4  7,,ii7
 ,di/ributions treat$ z meet+ plan      
di/ribution requirem5ts ,any qualifi$   
f]tility treatm5t di/ribution %all be   
treat$ z meet+ ! requirem5ts ( sections 
#dja7k77#b77;,b77i71                    
#djc7;b77#g77;,a77i71 #djc7;b77#aa71 &  
#deg7;d77#a77;,a74  4  7b7 ,effective   
date ,! am5dm5t made by subsection 7a7  
%all apply ) respect to di/ributions    
made aft] ,decemb] #ca1 #bjbe4