Personal Income Tax Law: credits: in vitro fertilization.
- Establishes a new tax credit of up to $5,000 for in vitro fertilization expenses starting January 2026.
- Limits eligibility to individuals earning under $150,000 or joint filers earning under $300,000 annually.
- Covers comprehensive IVF costs including testing, medications, and procedures not covered by insurance.
- Expires December 2031 unless extended by future legislation.
Assembly Member Tangipa's proposal to offset in vitro fertilization costs would create a new tax credit of up to $5,000 annually for California residents meeting specific income thresholds. The credit would apply to expenses incurred between January 2026 and December 2030 for IVF procedures not covered by insurance.
The measure defines qualified expenses broadly, encompassing the full spectrum of IVF-related costs including preparatory testing, ovarian stimulation, egg retrieval and implantation, embryo development and transfer, and prescribed medications. To qualify, taxpayers filing jointly must have adjusted gross income under $300,000, while individual filers face a $150,000 threshold. The credit would reduce any corresponding tax deductions for the same expenses.
The Franchise Tax Board would track the program's reach through annual reports to the Legislature starting December 2028, documenting both the number of taxpayers claiming the credit and its total dollar value. The credit contains a sunset provision, automatically repealing on December 1, 2031 unless extended by future legislation.
 Joaquin ArambulaD Assemblymember | Committee Member |  Not Contacted | |
 Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
 Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
 Mike FongD Assemblymember | Committee Member | Not Contacted | |
 Diane DixonR Assemblymember | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 1 | 1 | 7 | PASS |
- Establishes a new tax credit of up to $5,000 for in vitro fertilization expenses starting January 2026.
- Limits eligibility to individuals earning under $150,000 or joint filers earning under $300,000 annually.
- Covers comprehensive IVF costs including testing, medications, and procedures not covered by insurance.
- Expires December 2031 unless extended by future legislation.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Member Tangipa's proposal to offset in vitro fertilization costs would create a new tax credit of up to $5,000 annually for California residents meeting specific income thresholds. The credit would apply to expenses incurred between January 2026 and December 2030 for IVF procedures not covered by insurance.
The measure defines qualified expenses broadly, encompassing the full spectrum of IVF-related costs including preparatory testing, ovarian stimulation, egg retrieval and implantation, embryo development and transfer, and prescribed medications. To qualify, taxpayers filing jointly must have adjusted gross income under $300,000, while individual filers face a $150,000 threshold. The credit would reduce any corresponding tax deductions for the same expenses.
The Franchise Tax Board would track the program's reach through annual reports to the Legislature starting December 2028, documenting both the number of taxpayers claiming the credit and its total dollar value. The credit contains a sunset provision, automatically repealing on December 1, 2031 unless extended by future legislation.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 1 | 1 | 7 | PASS |
Joaquin ArambulaD Assemblymember | Committee Member | Not Contacted | |
Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
Mike FongD Assemblymember | Committee Member | Not Contacted | |
Diane DixonR Assemblymember | Committee Member | Not Contacted |