Infertility Treatment Affordability Act of 2025

The Infertility Treatment Affordability Act of 2025 would create a new nonrefundable (with a refundable portion) federal income tax credit to help pay for infertility treatments. The credit would equal 50% of qualified infertility treatment expenses paid or incurred during a tax year, subject to annual and income-based limits, with an additional refundable cap of up to $5,000 (inflation-adjusted starting after 2025). It also allows treatment-related expenses incurred before a formal infertility diagnosis (for fertility preservation) to qualify, sets definitions for infertility and eligible individuals, and includes rules to prevent double benefits (such as insurance reimbursements or other federal/state grants reducing the credit). The measure would apply to taxable years beginning after December 31, 2024, and would require married couples to file joint returns for purposes of the credit.