Congress Advances Infertility Tax Credit as U.S. Birth Rate Falls

(U.S.) Congress is moving toward floor votes on the Infertility Treatment Affordability Act, a bipartisan plan to cut the price of IVF and related care as the United States 🇺🇸 faces a record-low birth rate. The bill proposes a new federal tax credit that would cover up to half of eligible infertility costs, with sponsors arguing the policy could remove one of the biggest barriers for people trying to build a family. Lawmakers say the measure responds to fresh data showing the national birth rate has fallen well below replacement and continues to slide.

The proposal advanced through key House and Senate committees earlier this year and, as of mid-August, is expected to reach both chambers within weeks. Senator Maria Cantwell (D‑WA) called the plan “about giving every American who wants to build a family a fair shot, regardless of their income.” Representative Brian Fitzpatrick (R‑PA) framed it as an economic response: “A declining birth rate threatens our long-term economic stability. We must make family formation more accessible.” President Trump endorsed the bill in July, calling it “a critical step to help American families and secure our nation’s future.”

What the bill would do

At the center of the Infertility Treatment Affordability Act is a new tax credit aimed at lowering out-of-pocket costs for fertility care, including IVF.

• Tax credit amount: Covers up to 50% of eligible IVF and infertility expenses, capped at $15,000 per household per year.
• Who qualifies: Individuals and couples with a diagnosis of infertility from a licensed medical provider; eligibility is not limited by marital status or sexual orientation.
• Covered services: IVF, intrauterine insemination (IUI), fertility medications, and related diagnostic procedures.
• Income limits: Phases out above $250,000 in adjusted gross income.
• Timing: If enacted, expenses would be retroactive to January 1, 2025.

Lawmakers paired the credit with proposals to expand insurance mandates for infertility coverage and launch a federal grant program for state-level family-building efforts. Supporters say these steps together could reduce costs and improve access simultaneously.

Why Congress is acting now

New federal figures show the birth rate has fallen to levels that worry both demographers and budget planners. Key data points cited by lawmakers and analysts:

• The general fertility rate dipped 1% in 2024 to 53.8 births per 1,000 women aged 15–44.
• Total births ticked up by 1% to 3,628,934 in 2024.
• The total fertility rate was under 1.6 children per woman in 2024, well below the 2.1 replacement level.
• For 2025, the overall U.S. birth rate is estimated at 11.99 per 1,000 people, a slight decline from 2024.
• The broader slide has been clear since 2007, with a 22% drop in the general fertility rate through 2024.

Cost barriers are a major part of the story. A single IVF cycle often costs $15,000 to $25,000, and many patients need more than one attempt. Most health plans do not cover IVF, and only 20 states require some level of infertility coverage.

According to analysis by VisaVerge.com, the proposed tax credit would lower costs for many patients, but families in states without strong insurance rules still face steep bills.

Support, expectations, and concerns

Backers of the bill point to demographic and economic pressures and hope the credit will support more births and ease longer-term challenges from an aging population and a smaller future workforce.

• Medical endorsements:
  • American Society for Reproductive Medicine — endorsed the bill.
  • RESOLVE: The National Infertility Association — endorsed the bill.

Clinicians expect a short-term surge in demand if the credit becomes law, which could strain clinic capacity. To address that, the bill includes workforce development funding focused on reproductive medicine.

Critics raise several concerns:

• The legislation does not directly fix the broader reasons people delay or skip having children (money worries, work-life balance, childcare, paid leave).
• A rapid rise in IVF use could increase health risks, including a higher rate of multiple births.
• Economic analysts caution that tax credits alone may not change family decisions unless paired with broader policies like paid parental leave and affordable childcare.

Supporters counter that the bill is a targeted fix for clearly documented affordability problems and should be considered alongside other family policies under debate.

If passed, the law would take effect for the 2025 tax year. Families who already paid qualifying expenses this year could claim the benefit when filing 2025 returns because of the retroactive start date. The credit would apply against taxes owed, and any excess could be refunded.

Practical steps for taxpayers and administration

Practical steps anticipated under the plan include:

1. A new filing form — IRS Form 8899 — to claim the credit (the IRS would publish it after the law is in place).
2. Documentation requirements:
   • A diagnosis of infertility from a licensed provider.
   • Itemized receipts for eligible costs.
3. Administrative guidance and form release: check the IRS Forms and Instructions page at https://www.irs.gov/forms-instructions.

Families considering treatment later this year should save all documentation, since the proposed retroactive date covers expenses from January 1, 2025 onward.

Possible outcomes and next steps

The bill’s supporters call it the most ambitious federal family-building effort in decades. Congress is also weighing related ideas such as:

• Potential direct “baby bonus” payments.
• Expanded parental leave programs.

Debate over those add-ons is expected to continue even if the tax credit becomes law, especially if lawmakers aim for a larger shift in the birth rate over time.

The path forward appears clearer than many social-policy bills: bipartisan sponsors in both chambers say they are ready for floor action, and committee votes signaled broad interest. If Congress sends the legislation to the White House, implementation would pivot to the IRS in time for the 2025 filing season.

Clinics, insurers, and patients will then face the real test: whether lowering the price of IVF and related care changes family timelines in ways national statistics have not shown in years. Supporters hope the impact could appear quickly as tax credits filter through household budgets and clinic scheduling. Skeptics will monitor for unintended effects — from capacity bottlenecks to higher multiple-birth rates.

Either way, the Infertility Treatment Affordability Act has pushed fertility care—its price, its access, and its role in America’s future—into the center of national policy.