AB-547 • 2026

Personal Income Tax Law: credits: in vitro fertilization.

Healthcare Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Tangipa
Last action: 2026-02-02
Official status: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source material does not specify if there are specific goals, detailed performance indicators, and data collection requirements included in this bill.

Tax Credit for In Vitro Fertilization Expenses

AB-547 creates a personal income tax credit of up to $5,000 for qualified expenses related to in vitro fertilization from January 1, 2026, through December 31, 2030.

What This Bill Does

Creates a new tax credit for people who pay for in vitro fertilization treatments.
Limits the credit amount to $5,000 per year for each person's taxes.
Requires taxpayers to meet certain conditions to qualify for this credit.

Who It Names or Affects

People who pay for in vitro fertilization treatments and file personal income tax returns.

Terms To Know

Qualified taxpayer: A person who meets specific requirements set by the bill to receive a tax credit.
In vitro fertilization expenses: Costs related to medical procedures that help people become pregnant using in vitro fertilization.

Limits and Unknowns

The tax credit is only available for the years from January 1, 2026, through December 31, 2030.
It's not clear how many people will qualify for this credit or what its full impact on state finances might be.

Bill History

2026-02-02 California Legislative Information
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31 California Legislative Information
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-23 California Legislative Information
In committee: Held under submission.
2025-05-21 California Legislative Information
Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21 California Legislative Information
In committee: Set, first hearing. Referred to APPR. suspense file.
2025-05-14 California Legislative Information
In committee: Hearing postponed by committee.
2025-05-08 California Legislative Information
Re-referred to Com. on APPR.
2025-05-07 California Legislative Information
Read second time and amended.
2025-05-06 California Legislative Information
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).
2025-03-17 California Legislative Information
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-02-24 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-12 California Legislative Information
From printer. May be heard in committee March 14.
2025-02-11 California Legislative Information
Read first time. To print.

Official Summary Text

AB 547, as amended, Tangipa.
Personal Income Tax Law: credits: in vitro fertilization.
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,
2025,
2026,
and before January 1,
2030,
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
for
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.

Current Bill Text

Read the full stored bill text

Download Bill PDF