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AB 547

Personal Income Tax Law: credits: in vitro fertilization.

2025-2026 Regular Session Introduced by David Tangipa

California proposes personal income tax credit for in vitro fertilization costs to increase fertility treatment affordability for taxpayers.

In committee: Held under submission.
#personalincometaxlaw #credits #invitrofertilization
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Bill Summary · AB 547

Legislative bill overview

AB 547 proposes to create a California personal income tax credit for in vitro fertilization (IVF) costs. The bill would allow taxpayers to claim a credit against state income taxes for qualifying IVF expenses, making fertility treatment more financially accessible to Californians pursuing assisted reproduction.

Why is this important

IVF and fertility treatments are expensive, often costing $15,000-$30,000 per cycle without insurance coverage, creating significant financial barriers for individuals and couples seeking to have biological children. A tax credit would effectively reduce the out-of-pocket cost of fertility treatment, potentially increasing access across different income levels while also supporting California's broader reproductive health policy landscape.

Potential points of contention

  • Fiscal cost and budget impact: The state would forgo tax revenue for an unknown number of claims; the fiscal analysis will determine affordability during California's budget constraints
  • Scope and eligibility questions: Whether the credit applies to all IVF procedures, covers only certain populations, or includes related fertility treatments (egg freezing, genetic testing) remains undefined without bill text details
  • Equity concerns: Critics may argue tax credits primarily benefit higher-income filers better positioned to afford upfront costs and navigate tax filing, while lower-income individuals need direct subsidies or insurance coverage instead

Compiled from official sources — confirm details with the bill’s official record.

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