H.R. 3091 — Health Savings and Affordability for Fertility Act

This section expands the definition of qualified medical expenses for Health Savings Accounts (HSAs)—tax-advantaged savings accounts available to individuals with high-deductible health plans—to expressly include fertility treatments, effective for amounts paid after enactment. Fertility treatments encompass: (1) preservation (including long-term storage) of human oocytes, sperm, or embryos for later reproductive use; (2) artificial insemination, including intravaginal, intracervical, and intrauterine insemination; (3) assisted reproductive technology, including in vitro fertilization and other procedures handling reproductive genetic material (e.g., oocytes, sperm, fertilized eggs, embryos) when clinically appropriate; (4) medications prescribed for fertility; and (5) gamete donation, including donor reimbursement and related medical expenses under a gamete donor agreement. (Thus, HSA funds may be used tax-free for these expenses; the provision creates no inference as to the treatment of pre-enactment amounts or other fertility-related expenses.)