Rep. Mackenzie Introduces Bill to Raise Adoption Tax Credit to $25,000 and Create New IVF Credit
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.
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.
Passage Likelihood
Legislative Progress
Key Points
- The bill would more than double the maximum adoption tax credit from about $10,000 to $25,000, helping families offset the steep costs of adopting a child, including children with special needs.
From policy text
“Section 23(b)(1) of such Code is amended by striking ``$10,000'' and inserting ``$25,000''.”
View in full text - A brand-new tax credit would be created for in vitro fertilization (IVF) expenses. Taxpayers could claim IVF-related medical costs for themselves or their spouse directly against their federal tax bill, making fertility treatments more affordable.
From policy text
“there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified in vitro fertilization expenses paid or incurred by the taxpayer during the taxable year.”
View in full text - The increased adoption credit would apply starting with the 2025 tax year, and it includes a built-in inflation adjustment beginning in 2026 so the credit keeps pace with rising costs over time.
From policy text
“The amendments made by this section shall apply to taxable years beginning after December 31, 2024.”
View in full text - To prevent people from double-dipping, the bill says you cannot use the same IVF expenses for both this new credit and another tax deduction or credit.
From policy text
“Any qualified in vitro fertilization expense which would (but for this subsection) be taken into account for purposes of any deduction (or any credit other than the credit allowed under this section) shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expense.”
View in full text
Impact Analysis
Personal Impact
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.
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.