New York 2025-2026 Regular Session

New York Senate Bill S05262

Introduced
2/20/25  
Refer
2/20/25  

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 S05262 proposes the creation of a tax credit for residents of New York who undergo in vitro fertilization (IVF) treatment for infertility. The credit would allow taxpayers to claim 75% of the expenses related to up to three cycles of IVF treatment that are not covered by insurance, with a maximum credit of $10,000. This initiative 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 introduce a new subsection specifically addressing tax credits for IVF treatments. This would provide financial relief to families facing infertility challenges, potentially increasing access to these medical services. The bill's implementation would also require adjustments in tax administration to accommodate the new credit, affecting both taxpayers and the state's revenue collection.

Sentiment

The sentiment surrounding Bill S05262 appears to be generally positive, as it addresses a significant healthcare issue affecting many families in New York. Discussions indicate support for the bill's intent to provide financial assistance for infertility treatments, although specific voting history and committee discussions are not available to gauge opposition or concerns.

Contention

While the bill has garnered support for its potential benefits, there may be contention regarding the fiscal implications of introducing such a tax credit. Concerns may arise from those who question the impact on state revenues and whether the state can afford to implement this tax credit without affecting other budgetary priorities. However, specific points of contention and opposing views were not detailed in the available discussions.

Companion Bills

NY A03051

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 A03051

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.