Why I support an IVF tax credit

After 50 years, the debate over abortion continues to divide our country. And this year, after the Alabama Supreme Court ruled that embryos created via in vitro fertilization (IVF) are children, mass information ran amok. Purveyors of misinformation used the ruling to fearmonger and further their political agenda.

I understand the natural uneasiness many Americans had after the ruling but don’t believe that should stop us from seeking common ground. As a doctor, that’s my focus.

In addition to being a physician, I am the mother of two wonderful children. Members of my family have had struggles with infertility but were able to achieve the beauty of parenthood through medical assistance or adoption.

There is nothing more pro-life than bringing another life into the world. Yet, in 2023, the U.S. birthrate declined again which follows a general downward trend over the last decade. Meanwhile, an estimated 2 to 3% percent of births are already conceived through IVF.

Currently, the IRS allows a limited medical expense deduction for expenses related to IVF treatments. However, with an average IVF treatment cycle ranging from $15,000 to $30,000 — a daunting financial prospect for many Americans — it is high time for Congress to carve out a dedicated niche for IVF services. IVF should not only be protected but should also be financially available for American families.

The American people overwhelmingly support access to IVF, and contrary to the rhetoric of some Democrats, that support transcends partisan lines. In fact, 63% of Republicans say that they support IVF access.

Therefore, I introduced legislation that will give Americans a refundable, $30,000 tax credit to help offset the cost of IVF treatment. The credit includes amounts paid or incurred for medical care relating to IVF for the taxpayer, including transportation to and from the medical facility.

Although I have worked on this bill throughout the summer, now that President Donald Trump has signaled a desire for enhanced federal government support of IVF, we introduced it last week, rather than at the return of session.

In the private sector, we are already seeing a pro-IVF benefit trend. Between 2015 and 2020, the number of U.S. companies with 500+ employees covering IVF rose from 23% to 28%. While this trend is encouraging, half of Americans are employed by small businesses and do not have this benefit covered by their employer.

In this example, Congress should follow the private sector’s early lead of expanding access to IVF via the tax code.

As a doctor, I believe every life is precious and should be protected. As a woman and mother, I know we have a moral imperative to empower women to get pregnant on their timelines — and to make it easier to bring a child into this world.

In Congress, let us reflect the will of the people and deliver for families. Let’s amend the tax code for American families having trouble with fertility. I ask Republicans and Democrats to join me in providing more chances for women to be mothers, men to be fathers, parents to be grandparents, and siblings to be brothers and sisters.

Republican Rep. Mariannette Miller-Meeks represents Iowa’s 2nd District.