H.R. 9753 — Fertility Cost Relief Act

This section exempts qualified fertility treatment distributions from the 10% early withdrawal tax on retirement plans. The exemption applies to distributions from applicable eligible retirement plans (other than defined benefit plans) used within one year for expenses including oocyte, sperm, or embryo preservation, artificial insemination, in vitro fertilization and other assisted reproductive technology, embryo genetic testing, fertility medications, and gamete donation, subject to a lifetime limit of $20,000 (inflation-adjusted after 2025) and effective for distributions after December 31, 2025.