IVF Access and Affordability Act

HR 9269, the IVF Access and Affordability Act, creates a non-refundable federal tax credit for individuals paying out-of-pocket costs for fertility treatments like IVF. It allows a $20,000 credit per person ($40,000 for joint filers) for "assisted reproductive technology" expenses, subject to income limits ($200,000 AGI for singles, $400,000 for joint filers). The credit cannot be claimed for expenses covered by insurance or previously deducted, and unused credit can be carried forward for up to five years. This directly affects individuals or families undergoing fertility treatments who pay costs not covered by insurance and meet income thresholds.