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H.R. 9753House119th Congress (2025-2027)In Committee

Fertility Cost Relief Act

Sponsored by Mike LevinRep. Mike Levin (D-CA)
Introduced July 16, 2026

AI-Generated Summary

Updated July 21, 2026 at 2:22 AM UTC

The Fertility Cost Relief Act would let people withdraw money from most retirement accounts without paying the usual 10% early‑withdrawal penalty if the money is used for approved fertility‑treatment expenses. Each person could receive up to $20,000 (adjusted for inflation after 2026) over their lifetime for this purpose. The rule applies to distributions from eligible retirement plans other than defined‑benefit plans and takes effect for withdrawals after the end of 2025.

Key Provisions

  • Adds a new category of “qualified fertility treatment distributions” that are not subject to the 10% early‑withdrawal tax.
  • Allows an individual to take up to $20,000 (adjusted for inflation after 2026) in lifetime distributions from eligible retirement plans (excluding defined‑benefit plans) to pay qualified fertility‑treatment costs.
  • Defines qualified fertility‑treatment expenses to include things like egg, sperm or embryo preservation, artificial insemination, IVF and related procedures, genetic testing, fertility drugs, gamete donation, and any other treatments the HHS Secretary deems appropriate.
  • The distribution must be used within one year of receipt for the individual, their spouse, or domestic partner to qualify for the exemption.
  • Treats these distributions as meeting normal plan distribution rules and prevents plans from being penalized for making them, while also allowing repayment rules similar to other hardship withdrawals.
  • The exemption applies to distributions made after December 31, 2025.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 16, 2026

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HouseIntro Referral

Introduced in House

July 16, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 16, 2026

Bill Text

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Introduced in HouseIssued July 16, 2026

I

119th CONGRESS

2d Session

H. R. 9753

IN THE HOUSE OF REPRESENTATIVES

July 16, 2026

Mr. Levin (for himself and Mr. Carey) 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 exempt certain retirement plan distributions used to pay qualified fertility treatment expenses from the early withdrawal tax.

1.

Short title

This Act may be cited as the Fertility Cost Relief Act.

2.

Distributions for qualified fertility treatment expenses exempted from early withdrawal tax

(a)

In general

Section 72(t)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(O)

Qualified fertility treatment distributions

(i)

In general

Any qualified fertility treatment distribution.

(ii)

Lifetime dollar limitation

(I)

In general

The aggregate amount of distributions received by an individual which may be treated as qualified fertility treatment distributions for any taxable year shall not exceed the excess (if any) of—

(aa)

$20,000, over

(bb)

the aggregate amounts treated as qualified fertility treatment distributions with respect to such individual for all prior taxable years.

(II)

Inflation adjustment

In the case of a taxable year beginning in a calendar year after 2026, the $20,000 amount in subclause (I)(aa) shall be increased by an amount equal to—

(aa)

such dollar amount, multiplied by

(bb)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof.

(iii)

Qualified fertility treatment distribution

For purposes of this subparagraph—

(I)

In general

The term qualified fertility treatment distribution means any distribution received by an individual from an applicable eligible retirement plan to the extent such distribution is used, within 1 year of the date on which such distribution is received, to pay qualified fertility treatment expenses for the individual or the spouse or domestic partner of the individual.

(II)

Qualified fertility treatment expenses

The term qualified fertility treatment expenses means any expenses for—

(aa)

the preservation of human oocytes, sperm, or embryos,

(bb)

artificial insemination, including intravaginal, intracervical, and intrauterine insemination,

(cc)

assisted reproductive technology, including in vitro fertilization and other treatments or procedures in which oocytes, sperm, fertilized eggs, embryos, or other reproductive genetic materials are handled,

(dd)

the genetic testing of embryos,

(ee)

fertility medications,

(ff)

gamete donation, or

(gg)

such other fertility treatments, procedures, medications, or services as determined appropriate in accordance with regulations prescribed by the Secretary of Health and Human Services.

(III)

Applicable eligible retirement plan

The term applicable eligible retirement plan means an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan.

(iv)

Treatment of plan distributions

If a distribution to an individual would (without regard to clause (ii)) be a qualified fertility treatment distribution, a plan shall not be treated as failing to meet any requirement of this title merely because the plan treats the distribution as a qualified fertility treatment distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer, determined as provided in subparagraph (H)(iv)(II)) to such individual exceeds the limitation under clause (ii).

(v)

Amount distributed may be repaid

Rules similar to the rules of subparagraph (H)(v) shall apply with respect to an individual who receives a qualified fertility treatment distribution.

(vi)

Special rules

For purposes of this subparagraph—

(I)

Exemption of distributions from trustee to trustee transfer and withholding rules

For purposes of sections 401(a)(31), 402(f), and 3405, a qualified fertility treatment distribution shall not be treated as an eligible rollover distribution.

(II)

Distributions treated as meeting plan distribution requirements

Any qualified fertility treatment distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A).

.

(b)

Effective date

The amendment made by subsection (a) shall apply with respect to distributions made after December 31, 2025.