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H.R. 1427: To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.

119th Congress · introduced 2025-02-18 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

What does this mean?

Official title

To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.

Plain summary

This bill increases the adoption tax credit to $25,000 (from $17,280 in 2025) and establishes a nonrefundable tax credit for qualified in vitro fertilization expenses. Under current law, the adoption tax credit is allowed for (1) qualified expenses incurred to adopt an eligible child up to the maximum statutory amount, or (2) the statutory maximum amount (regardless of actual expenses) if adopting an eligible child with special needs. The statutory maximum amount is $17,280 (per eligible child) in 2025, which is adjusted for inflation. Further, under current law, the adoption tax credit begins to phase out for individuals with a modified adjusted gross income exceeding $259,190 (in 2025 and adjusted for inflation), such that the tax credit completely phases out (in 2025) for individuals with a modified adjusted gross income of $299,190 or more. The bill increases the adoption tax credit statutory maximum amount to $25,000. Further, under the bill, such amount continues to be adjusted annually for inflation. Finally, under the bill, an individual is allowed a nonrefundable tax credit for expenses paid (or incurred) for medical care (e.g., treatment, insurance, and transportation) related to in vitro fertilization for the individual (or the individual’s spouse if filing a joint federal income tax return). However, an individual may not claim the in vitro fertilization tax credit and other allowed tax deductions or credits (e.g., medical expense tax deduction) for the same expenses.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Mackenzie, Ryan [R-PA-7] · 0 cosponsors

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Words on this page, explained (2)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Statute
A written law passed by a legislature. A statute can be changed by a later law; changing a constitution needs an amendment.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong119-hr1427 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills