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<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2025-02-11</ns0:ActionDate>
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<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2025-05-07</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Tangipa</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
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<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Tangipa</ns0:Name>
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<ns0:Title> An act to add and repeal Section 17053 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. </ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Personal Income Tax Law: credits: in vitro fertilization.</ns0:Subject>
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<ns0:DigestText>
<html:p>The Personal Income Tax Law allows various credits against the taxes imposed by that law. </html:p>
<html:p>This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined, for the qualified expenses of in
vitro fertilization, as defined, not to exceed $5,000 paid or incurred during the taxable year. </html:p>
<html:p>Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. </html:p>
<html:p>This bill also would include additional information required for any bill authorizing a new tax expenditure. </html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
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<ns0:Urgency>NO</ns0:Urgency>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 17053 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>17053.</ns0:Num>
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(a)
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For taxable years beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to
the qualified expenses of in vitro fertilization of a qualified taxpayer, not to exceed five thousand dollars ($5,000),
paid or incurred during the taxable year.
</html:p>
<html:p>
(b)
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For purposes of this section, the following definitions apply:
</html:p>
<html:p>
(1)
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“Qualified expenses of in vitro fertilization” shall mean all costs of in vitro fertilization procedures, regardless of sex, undergone
by the
taxpayer, the taxpayer’s spouse, or the taxpayer’s surrogate that are not covered by insurance, and shall include all of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Preparatory testing, screening, and evaluation.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Ovarian stimulation.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Egg retrieval and implantation.
</html:p>
<html:p>
(D)
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Fertilization and embryo development.
</html:p>
<html:p>
(E)
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Embryo transfer.
</html:p>
<html:p>
(F)
<html:span class="EnSpace"/>
Luteal phase support.
</html:p>
<html:p>
(G)
<html:span class="EnSpace"/>
Pregnancy and posttransfer embryo monitoring.
</html:p>
<html:p>
(H)
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Sperm preparation.
</html:p>
<html:p>
(I)
<html:span class="EnSpace"/>
Medications or supplements prescribed by a medical professional in support of any of the procedures described in subparagraphs (A) to (H), inclusive.
</html:p>
<html:p>
(2)
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“Qualified taxpayer” shall mean either of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
In the case of a surviving spouse or spouses filing a joint return, adjusted gross income does not exceed three hundred thousand dollars ($300,000).
</html:p>
<html:p>
(B)
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In the case of
any other individual, adjusted gross income does not exceed one hundred fifty thousand dollars ($150,000).
</html:p>
<html:p>
(c)
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If the credit allowed by this section is claimed by the taxpayer, any deduction otherwise allowed under this part for that amount of the cost paid or incurred by the taxpayer that is eligible for the credit shall be reduced by the amount of the credit provided in subdivision (a).
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<html:p>
(d)
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(1)
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For purposes of satisfying the requirements of Section 41, the Legislature finds and declares as follows:
</html:p>
<html:p>
(A)
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The goal of the credit is to provide relief and assistance to Californians undergoing in vitro fertilization.
</html:p>
<html:p>
(B)
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The performance indicators used to determine whether the credit is achieving its stated purpose shall be the following:
</html:p>
<html:p>
(i)
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The number of taxpayers allowed a credit pursuant to this section.
</html:p>
<html:p>
(ii)
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The total dollar value of credits allowed.
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<html:p>
(2)
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(A)
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No later than December 1, 2028,
and annually thereafter, the Franchise Tax Board shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers allowed a credit pursuant to this section for the most recent taxable year, and the total dollar value of such credits allowed.
</html:p>
<html:p>
(B)
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The disclosure requirements of this paragraph shall be treated as an exception to Section 19542.
</html:p>
<html:p>
(e)
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This section shall remain operative only until December 1, 2031, and as of that date is repealed.
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<ns0:Num>SEC. 2.</ns0:Num>
<ns0:Content>
<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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|
| Last Version Text Digest |
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined, for the qualified expenses of in vitro fertilization, as defined, not to exceed $5,000 paid or incurred during the taxable year. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy. |