A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Fertility Cost Relief Act aims to amend the Internal Revenue Code of 1986. It proposes to exempt certain retirement plan distributions from the early withdrawal tax if they are used for qualified fertility treatment expenses. These distributions can be used for the individual or their spouse or domestic partner. There is a lifetime dollar limitation on these exempt distributions. The bill includes specific definitions for qualified expenses and eligible retirement plans. These changes would apply to distributions made after December 31, 2025.
Yes· 3 of 6
- Scored +4
Would people in their twenties and thirties be better off under this?
Younger adults seeking fertility treatments will benefit from the exemption of early withdrawal penalties.
- Scored +4
Does this make health care easier to get in general?
The bill increases access to fertility treatments by providing a tax-advantaged way to pay for these medical expenses.
- Scored +3
Would middle-income households be better off under this?
Middle-income families with retirement accounts can access funds for fertility expenses without penalty.
The opposite
- Scored -1
Does this reduce what the federal government spends?
The bill reduces federal revenue by providing a tax exemption for specific retirement distributions.
- Scored -1
Does this make child care cost less?
While not child care, it addresses the financial barriers to forming families.
Who it would affect, and how
Potential Positive Impacts for People
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Tax relief for fertility treatments: Individuals can use distributions from applicable eligible retirement plans to pay for expenses like egg or sperm preservation, artificial insemination, and in vitro fertilization without paying the early withdrawal tax (Section 2(a)(ii)(I)).
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Financial support for families: The exemption covers expenses for the individual or their spouse or domestic partner, including medications and gamete donation (Section 2(a)(ii)(III)(II)).
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Inflation protection: The $20,000 lifetime limit is set to increase after 2026 based on cost-of-living adjustments, helping the benefit keep up with economic changes (Section 2(a)(ii)(II)).
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Flexibility in repayment: The bill allows for rules where the amount distributed may be repaid (Section 2(a)(ii)(v)).
Potential Negative Impacts for People
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Lifetime spending cap: There is a limit on how much an individual can receive for these expenses; the aggregate amount cannot exceed $20,000, subject to inflation adjustments (Section 2(a)(ii)(II)).
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Time constraints on usage: To qualify, the distribution must be used to pay for the expenses within 1 year of the date the distribution is received (Section 2(a)(ii)(III)(I)).
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Plan limitations: The benefit applies to eligible retirement plans other than defined benefit plans (Section 2(a)(ii)(III)(III)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would people in their twenties and thirties be better off under this? — Younger adults seeking fertility treatments will benefit from the exemption of early withdrawal penalties. Would middle-income households be better off under this? — Middle-income families with retirement accounts can access funds for fertility expenses without penalty. Would women be better off under this? — The bill assists women who may require these treatments for reproductive health and family planning.
- Healthcare
- Does this make health care easier to get in general? — The bill increases access to fertility treatments by providing a tax-advantaged way to pay for these medical expenses.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill reduces the tax burden on individuals using retirement funds for fertility treatments by exempting them from early withdrawal penalties. Does this reduce what the federal government spends? — The bill reduces federal revenue by providing a tax exemption for specific retirement distributions.
- Social Issues And Justice
- Does this narrow the gap between how men and women are treated? — The bill supports individuals seeking family-building options through fertility treatments. Does this make child care cost less? — While not child care, it addresses the financial barriers to forming families.
- 7/16/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Mike CareyRepublican · Ohio