treatment expenses For purposes of this section: (1) In general The term qualified infertility treatment expenses means amounts paid or incurred for the treatment of infertility via in vitro fertilization if such treatment is— (A) provided by a licensed physician, licensed surgeon, or other licensed medical practitioner, and (B) administered with respect to a diagnosis of infertility by a physician licensed in the United States. (2) Treatments in advance of infertility arising from medical treatments In the case of expenses incurred in advance of a diagnosis of infertility for fertility preservation procedures which are conducted prior to medical procedures that, as determined by a physician licensed in the United States, may cause involuntary infertility or sterilization, such expenses shall be treated as qualified infertility treatment expenses— (A) notwithstanding paragraph (1)(B), and (B) without regard to whether a diagnosis of infertility subsequently results. Expenses for fertility preservation procedures in advance of a procedure designed to result in infertility or sterilization shall not be treated as qualified infertility treatment expenses. (3) Infertility The term infertility means the inability to conceive or to carry a pregnancy to live birth, including iatrogenic infertility resulting from medical treatments such as chemotherapy, radiation or surgery. Such term does not include infertility or sterilization resulting from a procedure designed for such purpose. (e) Eligible individual For purposes of this section, the term eligible individual means an individual— (1) who has been diagnosed with infertility by a physician licensed in the United States, or (2) with respect to whom a physician licensed in the United States has made the determination described in subsection (d)(2). (f) Married couples must file joint returns Rules similar to the rules of paragraphs (2), (3), and (4) of section 21(e) shall apply for purposes of this section. . (b) Conforming amendments (1) The table of sections for