April 30, 2025
Ms. Underwood introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to treat amounts paid for fertility treatments as medical expenses for purposes of health savings accounts, and for other purposes.
Section 1. Short Title
This Act may be cited as the Health Savings and Affordability for Fertility Act
or the HSA for Fertility Act
.
Sec. 2. Fertility treatments treated as medical expenses for purposes of health savings account
(a) In General
Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
(1)
in subparagraph (A), by inserting and fertility treatments
after products
, and
(2)
by adding at the end the following new subparagraph:
(E) Fertility Treatment
For the purposes of this paragraph, the term
fertility treatmentincludes the following:(i)
Preservation (including long-term storage) of human oocytes, sperm, or embryos for later reproductive use.
(ii)
Artificial insemination, including intravaginal insemination, intracervical insemination, and intrauterine insemination.
(iii)
Assisted reproductive technology, including in vitro fertilization and other treatments or procedures in which reproductive genetic material, such as oocytes, sperm, fertilized eggs, and embryos, are handled, when clinically appropriate.
(iv)
Medications prescribed as indicated for fertility.
(v)
Gamete donation, including reimbursement for an individual who agrees to provide such material to an eligible individual under a gamete donor agreement as well as medical expenses associated with procuring such material from the donor.
(b) Effective Date
The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.
(c) No inference
Nothing contained in this section, or the amendments made thereby, shall be construed to—
(1)
create any inference with respect to any amounts paid on or before such date, or
(2)
limit the continued treatment after such date of any fertility-related expense not described in subsection (d)(2)(E) of section 223 of the Internal Revenue Code of 1986 (as added by this Act) as a medical expense for purposes of such section.