New York 2025-2026 Regular Session

New York Assembly Bill A03051

Introduced
1/23/25  
Refer
1/23/25  

Caption

Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility.

Summary

Bill A03051 proposes the establishment of a tax credit for residents of New York who undergo in vitro fertilization (IVF) treatment. Specifically, the bill allows a tax credit for up to three cycles of IVF treatment, covering 75% of the expenses incurred that are not covered by insurance, up to a maximum of $10,000. This credit aims to alleviate the financial burden associated with infertility treatments, which can be prohibitively expensive for many families.

Impact

If enacted, this bill would amend the New York tax law to include a new subsection that provides a tax credit specifically for IVF treatments. This change would directly affect taxpayers who are residents of New York and are seeking infertility treatments, potentially increasing access to such medical services by making them more financially feasible. The bill is expected to impact state revenue by allowing for tax credits that could reduce the overall tax liability for qualifying residents.

Sentiment

The general sentiment surrounding Bill A03051 appears to be supportive, particularly among advocates for reproductive health and infertility treatments. The bill has garnered attention in the Assembly Ways and Means Committee, where it was held for consideration, indicating that there is interest in further discussion and potential support for its provisions.

Contention

Notable points of contention may arise regarding the financial implications of the tax credit on state revenue and whether the state can afford to implement such a credit. Some lawmakers may express concerns about prioritizing tax credits for specific medical treatments over other pressing budgetary needs. Additionally, discussions may focus on the definition of infertility and the criteria for qualifying expenses, which could lead to differing opinions on the bill's scope and effectiveness.

Companion Bills

NY S05262

Same As Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility.

Previously Filed As

NY S05262

Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility.

NY A127

Provides gross income tax deduction for in vitro fertilization treatment expenses.

NY SB687

Income tax credit for in vitro fertilization medical expenses. (FE)

NY AB702

Income tax credit for in vitro fertilization medical expenses. (FE)

NY HB585

Relating to the right to assistive reproductive technology treatments and procedures, including in vitro fertilization.

NY AB547

Personal Income Tax Law: credits: in vitro fertilization.

NY SB00197

An Act Concerning Insurance Coverage Of Certain In Vitro Fertilization Treatments For State And Municipal Firefighters Diagnosed With Cancer.

NY HB2519

Income tax, state; deductions for in vitro fertilization.

NY A07891

Removes restrictions of three-cycle coverage for in vitro fertilization; mandates individual insurance coverage of in vitro.

NY SB156

Provides for in vitro fertilization. (8/1/25)

Similar Bills

No similar bills found.