Rep. Mackenzie Introduces Bill to Raise Adoption Tax Credit to $25,000 and Create New IVF Credit
This bill is currently in the early stages of the legislative process and is being reviewed by the House Committee on Ways and Means. No further actions have been scheduled at this time. The bill is considered active as it was recently introduced.
While family support is a popular topic, standalone tax credit bills often struggle to pass unless they are added to a much larger tax package. The high cost of these credits may also face pushback.
Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
People struggling with infertility who turn to IVF would get a new tax credit covering their IVF medical expenses. A single IVF cycle can cost $15,000 to $30,000, and many people need multiple cycles. This credit would directly reduce their federal tax bill by the amount they spend on IVF, providing meaningful financial relief for those trying to start or grow a family.
“the term `qualified in vitro fertilization expenses' means amounts paid or incurred for medical care (as defined in section 213(d)) relating to in vitro fertilization for the taxpayer (or the taxpayer's spouse, in the case of a joint return).”
Referred to the House Committee on Ways and Means.
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
Lawmakers introduced the Infertility Treatment Affordability Act to create a tax credit covering 50% of IVF costs up to $5,000. The bill is modeled after the adoption tax credit included in the 'One Big Beautiful Bill' reconciliation law signed in July 2025.
This local news report details the impact of the 'One Big Beautiful Bill' on 2026 tax filings, specifically mentioning the enhanced adoption credit of up to $5,000 and new deductions for tips and overtime pay.
The article criticizes the 'One Big Beautiful Bill,' arguing that while it includes family-oriented tax credits like the adoption credit, the overall package cuts essential programs like Medicaid that support struggling families.
No votes or related bills recorded for this bill yet.
Document Type
Congressional Bill
Official Title
To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.
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