Infertility Tax Credit

The content was published on May 13, 2011. Updated on December 1, 2011

To receive instant updates when new details are added, sign up here. 

What is the Infertility Tax Credit Bill?

RESOLVE supports the Family Act of 2011, S 965/HR 3522, which is a bill in the U.S. Senate and U.S. House of Representatives that would create a tax credit for the out-of-pocket costs incurred for the medical treatment of infertility.

Who will this bill help?

RESOLVE feels strongly that when this bill passes it will help thousands of couples defray the cost of medical treatment for infertility, specifically IVF. The financial burden of an infertility diagnosis is significant, and any means to help offset these costs is a positive development for women and men who are faced with IVF treatment. 

Are there similar tax credits already in place?

For many years families have been created with the help of the Adoption Tax Credit, and we hope this new tax credit will achieve the same level of success for those trying to cover the costs of medical treatments. Read more. The Family Act of 2011 has actually been modeled after the Adoption Tax Credit.

Has a tax credit bill been introduced?

On May 12, 2011, Senator Kirsten Gillibrand (NY) introduced the Family Act of 2011, S 965, in the U.S. Senate.  A companion bill, HR 3522, as introduced in the U.S. House of Representatives by Representative John Lewis (GA) on November 30, 2011.

RESOLVE is thrilled to be working alongside legislators and others in the infertility community who have already expressed very positive support for a tax credit bill.  The American Society for Reproductive Medicine (ASRM), the American Cancer Society Cancer Action Network, Livestrong, American Congress for Obstetricians and Gynecologists, Leukemia and Lymphoma Society, and pharmaceutical manufacturer EMD Serono have expressed support for the Family Act of 2011.

What happens once the bill is introduced?

It is now up to YOU to talk to your elected officials in the House and the Senate and ask for their support of this bill.  To send a letter immediately to your two U.S. Senators, click here and to your Representative, click here.  You will need to personalize the letter to include information as to why the Family Act of 2011 is important to you. Personal letters are far more powerful than a form letter, so please take the time to add a paragraph in your own words.  This is not the time to let others do the work for you; if your Members of Congress do not hear from you they will not realize the positive impact the Tax Credit will have on so many women and men trying to build their family. Also, pass this information on to your doctor, friends and family all over the country and ask them to support our efforts. We need thousands of letters pouring into Congress.

How does a tax credit differ from the medical expense deduction that I can use now?

The medical expense deduction allows tax payers to deduct medical and dental expenses that exceed 7.5% (adjusted to 10% in two years) of your adjusted gross income. If your out-of-pocket medical and dental expenses are not more than 7.5%, you cannot claim a deduction. The nature of an infertility diagnosis is such that medical expenses can cover multiple years, with smaller amounts, perhaps one IVF treatment cycle with diagnostic tests, in a given tax year. However, if the patient attempts more than one cycle or has surgery or other tests, the total costs can add up but they may not all occur in the same tax year, therefore the medical deduction may not apply. The Tax Credit, which has income and benefit caps, is on the first dollar spent for medical treatment. And the credit will carry-over year to year, so the maximum credit is a lifetime credit, not a one-time maximum. Taxpayers would not be able to claim the tax credit and the medical deduction for the same expenses, but you can use the tax credit for any eligible unreimbursed out-of-pocket expenses even if you have health insurance for your infertility. And you can use the medical deductions for expenses beyond the cap of the tax credit, assuming they are greater than 7.5% of your adjusted gross income.

Why aren't we advocating for mandated insurance coverage for infertility treatments?

With healthcare reform legislation passing last year Congress does not want to talk about insurance coverage. Plus, in the current legislative climate cost is the driving factor and any federally mandated insurance coverage for anything would be very, very difficult to pass.  Lastly, when Congress was not under such a fiscal crisis in past years, the insurance mandate bill garnered less than 25 co-sponsors and never had any traction.   In other words, the bill did not get much support even under much better circumstances.  We want something that will pass, and right now an insurance mandate will not.

Need a refresher course on how a bill becomes a law?

TheCapitol.net has some very easy-to-follow information about how a bill becomes a law.

Get involved:

• Send a letter to your Senator today in support of this Bill
• Send a letter to your Representative today in support of this Bill
• Receive instant updates when new details are added, sign up here. 
• Learn more about how to be an advocate at home.

Want to make a difference? Volunteer and become a grassroots advocate. Click here to find out more.