Personal Income Tax Law: credits: in vitro fertilization.

Assembly Member Tangipa's proposal to offset in vitro fertilization costs through the California tax code would allow residents to claim up to $5,000 in annual tax credits for qualified IVF expenses not covered by insurance. The credit would apply to costs including medication, ultrasounds, egg retrieval, and egg implantation incurred between January 2025 and December 2030.

The measure establishes reporting requirements for the Franchise Tax Board to track utilization, mandating annual submissions to the Legislature beginning December 2026 that detail both the number of taxpayers claiming the credit and its total dollar value. Taxpayers who claim the credit must reduce any corresponding tax deductions by the credited amount to prevent duplicate benefits.

The bill contains a sunset provision that would automatically repeal the credit program on December 1, 2030. As a tax levy under the California Constitution, the measure would take effect immediately upon enactment, requiring only a majority vote for passage despite its fiscal implications.