; therefore, coverage for treatments such as IVF is limited. According to Mercer's 2005 National Survey of Employer-Sponsored Health Plans, IVF was voluntarily covered by 19 percent of large employer-sponsored health plans and only 11 percent of small employer-sponsored health plans. Even in States with coverage mandates, out-of-pocket expenses for these treatments are significant. (7) According to the latest National Survey of Family Growth, African-American and Hispanic women are more likely to be infertile than Caucasian women, yet studies indicate that they are less likely to use infertility services. 3. Credit for certain infertility treatments (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 24 the following new section: 23A. Credit for certain infertility treatments (a) Allowance of credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 50 percent of the qualified infertility treatment expenses paid or incurred during the taxable year. (b) Limitations (1) Dollar limitation The amount of the credit under subsection (a) for any taxable year shall not exceed the excess (if any) of— (A) the dollar amount in effect under section 23(b)(1) for the taxable year, over (B) the aggregate amount of the credits allowed under subsection (a) for all preceding taxable years. (2) Income limitation (A) In general The amount otherwise allowable as a credit under subsection (a) for any taxable year (determined after the application of paragraph (1) and without regard to this paragraph and subsection (c)) shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable as— (i) the amount (if any) by which the taxpayer’s adjusted gross income exceeds the dollar amount in effect under clause (i) of section 23(b)(2)(A), bears to (ii) $40,000. (B) Determination of adjusted gross income For