To amend the Internal Revenue Code of 1986 to establish a refundable credit for expenses incurred for in vitro fertilization.

HR 9479 would create a refundable tax credit for individuals with medical expenses related to in vitro fertilization (IVF). The credit covers up to $30,000 annually in qualified IVF costs (such as medical procedures), minus any credits claimed in prior years. It applies to expenses for the taxpayer or their spouse (for joint filers) and prevents double benefits by reducing other deductions for the same expenses. This policy change would take effect for expenses paid after the bill's enactment.