Creates an in vitro fertilization treatment tax credit

2025 Regular Session Introduced by Ed Ra

Establishes a state income tax credit to offset IVF treatment expenses, cutting after-tax costs for individuals or couples pursuing IVF.

HELD FOR CONSIDERATION IN WAYS AND MEANS

1. What the bill would do

Creates a tax credit to support in vitro fertilization (IVF) treatment. The bill’s title indicates it establishes a state-level tax credit to offset IVF-related expenses. Specific details about the credit (e.g., credit amount, eligibility, refundable vs. nonrefundable, caps, or eligible expenses) are not provided in the available information.

2. Purpose and intent

The overarching intent appears to be to reduce the after-tax cost of IVF for individuals or couples seeking fertility treatment, thereby improving access to IVF services within the state. Without the full text, the precise policy goals and any sunset provisions, income thresholds, or distribution rules are not specified.

3. Key provisions (as currently known)

Establishes a state income tax credit for IVF treatment expenses.

No specific provisions were published in the provided information regarding:

Credit amount or cap
Eligibility criteria (e.g., taxpayers, filing status, household income)
Qualified expenses (e.g., medication, procedures, consultations, associated costs)
Refundability, carryover, or timeline for claiming the credit
Applicability to taxpayer types (individuals, couples, or both) or residency requirements
Interaction with other credits or deductions

Note: The actual bill text would be required to detail these elements.

4. Who would be affected

Likely affected: Individuals or couples undergoing IVF treatment who would be eligible to claim the credit, and fertility clinics or medical providers that bill for IVF services. The extent of impact depends on the credit’s terms (amount, eligibility, and carryforward rules), which are not provided here.

5. Procedural and timeline aspects

Introduced: January 23, 2025

Primary sponsor: Edward Ra

Status: HELD FOR CONSIDERATION IN WAYS AND MEANS (a committee that handles budget and revenue-related legislation)

Legislative actions:

2025-01-23: Referred to Ways and Means
2025-06-06: Held for consideration in Ways and Means (listed twice in the provided record)

Related/B companion bills:

A 10696 (prior-session)
S 5262 (companion)

Next steps (typical): If advanced by Ways and Means, the bill would move to the full chamber for consideration, potential amendments, and votes, followed by action in the other house and eventual enactment (subject to passage, potential veto considerations, and signature).

6. Related context

The existence of companion bills in different chambers (S 5262) suggests parallel or coordinated consideration across legislative houses.

The bill is currently in a tax-policy committee, indicating fiscal impact and revenue considerations will be central to its examination.

If you’d like, I can incorporate actual bill text or a fiscal note source to fill in the missing provisions (credit amount, eligibility, and administration details).

Bill