H.R. 3091

119 HR 3091 IH: HSA for Fertility Act
 U.S. House of Representatives
 2025-04-30
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 3091  IN THE HOUSE OF REPRESENTATIVES   April 30, 2025   Ms. Underwood  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
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.
1.
Short Title
This Act may be cited as the   Health Savings and Affordability for Fertility Act   or the  HSA for Fertility Act .
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 treatment  includes 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.