Referred to the House Committee on Ways and Means.
The bill creates a new nonrefundable federal income tax credit (new section 23A) for assisted reproductive technology (ART) expenses. The credit equals ART expenses paid or incurred, capped at $20,000 per eligible individual ($40,000 for joint filers when both spouses incur expenses).
Refundability: liberals want refundable; conservatives oppose added cost.
Relatively narrow, potentially bipartisan appeal on family/healthcare assistance; fiscal cost may deter some members.
The bill creates a new nonrefundable federal income tax credit (new section 23A) for assisted reproductive technology (ART) expenses.
The credit equals ART expenses paid or incurred, capped at $20,000 per eligible individual ($40,000 for joint filers when both spouses incur expenses).
The credit phases out starting at $200,000 adjusted gross income for single filers (starting at $400,000 for joint filers) and is reduced to zero over the next $100,000 (single) or $200,000 (joint).
Technically focused with some bipartisan pull, but produces revenue loss without offsets and would likely face fiscal scrutiny in the Senate.
How solid the drafting looks.
Refundability: liberals want refundable; conservatives oppose added cost.
These are examples from the analysis, not a ranked list of the most-affected groups.
Refundability: liberals want refundable; conservatives oppose added cost.
Generally supportive because the credit increases financial access to fertility treatments, potentially aiding marginalized family-building.
Likely disappointed the credit is nonrefundable and phased out at relatively high incomes, limiting benefits for low-income people and those with little tax liability.
Cautiously favorable as a targeted tax relief to reduce barriers to fertility care, while mindful of budgetary tradeoffs.
Will look for cost estimates, implementation clarity, and anti-abuse measures before full endorsement.
Mixed-to-skeptical: some conservatives will welcome support for family formation, but many will oppose a new federal tax expenditure and expanded government subsidy of private medical services.
Concerns center on cost, federal overreach, and fairness to taxpayers who did not use ART.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically focused with some bipartisan pull, but produces revenue loss without offsets and would likely face fiscal scrutiny in the Senate.
The bill has not accumulated any surfaced votes yet.
Refundability: liberals want refundable; conservatives oppose added cost.
Technically focused with some bipartisan pull, but produces revenue loss without offsets and would likely face fiscal scrutiny in the Senat…
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