Excepted Fertility Benefits

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
IRS 1545-NEW_Excepted Fertility Benefit Supporting Statement - 2026-6-15.docx	Supporting Statement A	Uploaded 2026-06-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
280741	Group Health Private Sector Plans - Distribute Notice to Participants		New
280740	Group Health Insurers - Draft and Maintain Notice for Plans		New

ICR Details

OMB Control No:	ICR Reference No: 202606-1545-004
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Excepted Fertility Benefits
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 07/17/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	8,934,284	0
Time Burden (Hours)	270	0
Cost Burden (Dollars)	446,704	0

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Abstract: Executive Order 14216, “Expanding Access to In Vitro Fertilization” (EO 14216). EO 14216 recognizes both the medical necessity of infertility treatment and the broader importance of supporting families in achieving their reproductive goals. This EO seeks to enhance reliable access to in vitro fertilization (IVF) by providing more affordable treatment options. The Departments’ proposed regulation would establish a new excepted fertility benefit. The regulation’s information collections include third-party disclosures and associated recordkeeping requirements. These information collections are designed to inform participants and beneficiaries of their eligibility for coverage and provide a summary of the limitations and benefits of the coverage should they elect to enroll. The proposed rule at paragraph (c)(3)(ix)(D) of 26 CFR 54.9831-1 and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 would require plans or issuers, offering limited fertility benefits, to provide written notice to participants and beneficiaries. This notice requirement would be necessary to ensure that participants and beneficiaries are fully informed about the availability of the excepted fertility benefits coverage, understand the benefits and limitations of such coverage, including the applicable claims procedures, in order to make informed decisions about whether to enroll in such coverage.

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Authorizing Statute(s): EO: EO 14216 Name/Subject of EO: Expanding Access to In Vitro Fertilization
  

Citations for New Statutory Requirements: EO: EO 14216 Name/Subject of EO: Expanding Access to In Vitro Fertilization

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BS02	Proposed rulemaking	91 FR 27140	05/13/2026

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Group Health Insurers - Draft and Maintain Notice for Plans
Group Health Private Sector Plans - Distribute Notice to Participants

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	8,934,284	0	8,934,284	0	0	0
Annual Time Burden (Hours)	270	0	270	0	0	0
Annual Cost Burden (Dollars)	446,704	0	446,704	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new information collection request.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/17/2026

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