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.
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.
Legislative Progress
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.
Key Points
Impact Analysis
Personal Impact
Life & Work
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).”
Programs
Milestones
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.
Votes
No votes have been recorded for this legislation yet.
Related News
3 articlesCongress Pushes for Infertility Tax Credits as U.S. Birth Rate Hits New Low
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.
What to know about tax changes, getting the maximum refund in 2026
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.
Trump's 'big beautiful bill' will wreak havoc on American families
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.
Source Information
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.
Data Sources
Sponsor
Analysis generated by AI. Always verify with official sources.