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H 462

TAXATION – Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo.

68th Legislature, 1st Regular Session (2025)

House Bill H 462 allows adoptive parents to deduct up to $10,000 in legal and medical expenses for embryo donations, easing financial burdens in the adoption process.

Reported Printed and Referred to Revenue & Taxation
#adoption #children #fees #health #medical #parents #taxandtaxation #income
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Bill Summary · H 462

Summary of House Bill H 462

Bill Overview

  • Bill Number: H 462
  • Title: Taxation – Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo.
  • Status: Reported Printed and Referred to Revenue & Taxation
  • Introduced: March 27, 2025
  • Classification: Bill
  • Subject Areas: Adoption, Children, Fees, Health, Medical, Parents, Tax and Taxation, Income

Purpose and Intent

House Bill H 462 aims to expand the existing Idaho Adoption Tax Credit by allowing adoptive parents to deduct legal fees and medical expenses associated with the acquisition and transfer of a donated embryo that results in a live birth. This legislation seeks to provide financial relief to families undergoing the adoption process, particularly those utilizing embryo donation as a means to conceive.

Key Provisions

  • Amendment to Idaho Code: The bill amends Section 63-3022I of the Idaho Code to include:
    • Legal fees and medical expenses related to the acquisition and transfer of a donated embryo.
    • The deduction is applicable for expenses incurred in the three years leading up to the live birth.
    • The maximum deduction allowed is $10,000 or the actual costs incurred, whichever is less, excluding travel costs.
  • Timing of Deduction: The deduction must be claimed in the tax year when the live birth occurs.

Affected Parties

  • Adoptive Parents: Families who adopt children or utilize embryo donation for conception will benefit from this tax deduction.
  • Healthcare Providers and Legal Professionals: Those involved in the embryo donation process may see increased demand for their services as families seek to take advantage of the new tax benefits.

Fiscal Impact

According to the fiscal note attached to the bill, there is no anticipated increase or decrease in revenue or additional expenditures at the state or local government level. Therefore, the bill is expected to have no fiscal impact.

Procedural Aspects

  • Emergency Clause: The bill includes an emergency declaration, allowing it to take effect immediately upon passage and approval, with retroactive application to January 1, 2025.
  • Legislative Timeline:
    • March 27, 2025: Introduced, read for the first time, and referred to the Joint Rules Committee for printing.
    • March 27, 2025: Reported printed and referred to the Revenue & Taxation Committee.

Conclusion

House Bill H 462 represents a significant step in supporting families who choose to adopt or utilize embryo donation as a means of expanding their families. By allowing deductions for related legal and medical expenses, the bill aims to alleviate some of the financial burdens associated with these processes.

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

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