Infertility Treatment Affordability Act of 2025

This bill creates a 50% tax credit for qualified infertility treatments, allowing eligible individuals to reduce their federal income tax by half their eligible expenses. It directly affects people diagnosed with infertility or those needing fertility preservation (e.g., before cancer treatment) who pay for physician-provided care. The credit is capped at $5,000 annually (adjusted for inflation), phases out for taxpayers with adjusted gross income over $40,000, and cannot be claimed if expenses are covered by insurance or other programs. The credit applies to tax years beginning after December 31, 2024.