Exempts certain retirement plan distributions used for qualified fertility treatment expenses from early withdrawal tax.

The Fertility Cost Relief Act amends the Internal Revenue Code to exempt distributions from eligible retirement plans used to pay qualified fertility treatment expenses from the early withdrawal tax. Qualified fertility treatment expenses include costs for oocyte, sperm, or embryo preservation, artificial insemination, assisted reproductive technology, and other related treatments. The exemption applies to distributions made after December 31, 2025.

Exempts certain retirement plan distributions used for qualified fertility treatment expenses from early withdrawal tax.

The Fertility Cost Relief Act amends the Internal Revenue Code to exempt distributions from eligible retirement plans used to pay qualified fertility treatment expenses from the early withdrawal tax. Qualified fertility treatment expenses include costs for oocyte, sperm, or embryo preservation, artificial insemination, assisted reproductive technology, and other related treatments. The exemption applies to distributions made after December 31, 2025.