The IVF Access and Affordability Act introduces a new income tax credit to help individuals cover the costs of assisted reproductive technology expenses . This credit is available to eligible individuals, including the taxpayer, their spouse, or dependents, for expenses paid or incurred during the taxable year. The credit has a maximum annual limit of $20,000 for single filers, increasing to $40,000 for married couples filing jointly or surviving spouses where both individuals incur expenses. This amount is subject to an income-based phase-out, beginning for taxpayers with adjusted gross incomes exceeding $200,000 for single filers and $400,000 for joint filers. To prevent double benefits, the bill specifies that expenses claimed for this credit cannot be used for other deductions or credits, and no credit is allowed for expenses reimbursed by insurance or other sources. Any unused credit can be carried forward for up to five subsequent taxable years, providing flexibility for ongoing treatment costs.